Amendment of section 54F.

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..... ct from the 1st day of April, 2024,-- (a) in sub-section (1), after the proviso and before the Explanation, the following proviso shall be inserted, namely:-- "Provided further that where the .....

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..... g proviso shall be inserted, namely:-- "Provided further that the net consideration in excess of ten crore rupees shall not be taken into account for the purposes of this sub-section.". .....

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