TMI BlogAmendment of section 115JD.X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-section (7), the following sub-section shall be substituted with effect from the 1st day of April, 2024, namely:-- "(7) The provisions of this section shall not apply to a person, where-- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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