Amendment of section 115BA

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..... 3. In section 115BA of the Income-tax Act with effect from the 1st day of April, 2020, - (a) for the marginal heading Tax on income of certain domestic companies , the .....

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..... -section (4), after the proviso, the following proviso shall be inserted, namely:- Provided further that where the person exercises option under section 1 [ 115BAA .....

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