Section 115R amendment removes 'open-ended' qualifier, altering applicability of clause (b) in proviso to income-tax law effective June 2006.

The amendment omits the word "open-ended" from clause (b) of the proviso to sub section (2) of section 115R of the Income tax Act, effective 1st June 2006, thereby removing the statutory qualifier that affected the applicability of that clause.

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