Amendment of section 54F

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..... tion (1), for the proviso, the following proviso shall be substituted with effect from the 1st day of April, 2001, namely:- 'Provided that nothing contained in this sub-section shall apply where .....

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..... ate of transfer of the original asset; and (b) the income from such residential house, other than the one residential house owned on the date of transfer of the original asset, is chargeable under t .....

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