Amendment of section 115UA.

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..... (3), the following sub-section shall be inserted with effect from the 1st day of April, 2024, namely: (3A) The provisions of sub- sections (1), (2) and (3) shall not apply in respect of any sum refer .....

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..... spect of any sum, referred to in clause (xii) of sub-section (2) of section 56, received by a unit holder from a business trust. This amendment will take effect from 1st April, 2024 and will, accordin .....

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