Amendment of section 54F.

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..... tax Act, with effect 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 t .....

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..... 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. . - - statute, statu .....

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