Amendment of section 12A.

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..... sub-section (1),-- (I) in clause (ac), for sub-clause (vi), the following sub-clause shall be substituted with effect from the 1st day of October, 2023, namely:-- "(vi) in any other case, whe .....

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..... ub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencemen .....

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