Amendment of section 12A.

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..... ion (1), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 2023, namely:- "(b) where the total income of the trust or institution as computed under thi .....

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..... efined in the Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB and the person in receipt of the income furnishes by that date the report of such a .....

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