Insertion of new section 44BBA

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..... 44BB (as directed to be inserted by section 11), the following section shall be inserted with effect from the 1st day of April, 1988, namely :- '44BBA. Special provision for computing profits a .....

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..... such business chargeable to tax under the head "Profits and gains of business or profession". (2) The amounts referred to in sub-section (1) shall be the following namely :- (a) the amou .....

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