Amendment of section 115JB

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..... 6. In section 115JB of the Income-tax Act, with effect from the 1st day of April, 2020,- (a) in sub-section (1), the following proviso shall be inserted, namely:- Provided .....

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..... (5A) The provisions of this section shall not apply to,- (i) any income accruing or arising to a company from life insurance business referred to in section 115B; (ii) a person who .....

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