Amendment of section 54E

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..... sub-section (1), - (a) after the words "long-term capital asset", the words, figures and letters "before the 1st day of April, 1992" shall be inserted; (b) in the second provi .....

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..... spect of which the assessee had received any amount by way of advance on or before the 29th day of February, 1992, and had invested or deposited the whole or any part of such amount in the new asset o .....

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