Amendment of section 144C.

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..... from the 1st day of September, 2024, (i) in sub-section (15), in clause (b), the following proviso shall be inserted, namely: Provided that such eligible assessee shall not include person referred to .....

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..... d to amend sub-section (15) of the said section so as to provide that eligible assessee shall not include person referred to in sub-section (1) of section 158BA or section 158BD. It is further propose .....

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