Amendment of section 54GB.

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..... ncome-tax Act, with effect from the 1st day of April, 2020,- (i) in sub-section (4), the following proviso shall be inserted, namely:- Provided that in case of a new asset, being computer or computer .....

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..... for the word fifty at both the places where it occurs, the word twenty-five shall be substituted. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation T .....

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