TMI BlogAmendment of section 115JC.X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (4), the following sub-section shall be substituted with effect from the 1st day of April, 2023, namely:- '(4) Notwithstanding anything contained in sub-section (1), where the person re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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