Amendment to section 10AA confirms retrospective application of 2009 amendments from the assessment year beginning April 2006.

An inserted proviso clarifies that the changes made by the Finance (No. 2) Act, 2009 to the income-tax provision apply from the assessment year beginning on the first day of April, 2006 and to all subsequent assessment years, determining the temporal scope and operative effect of the 2009 amendments.

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