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        Bills

        Clause 149 - Amendment of sections 119, 120 and 132A.

        Finance Bill, 2020
        Part V
        AMENDMENTS TO THE FINANCE ACT, 2013

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        Substitution of recognised stock exchange replaces recognised association in the Act, with specified clauses given immediate provisional effect. The amendment substitutes 'recognised stock exchange' for 'recognised association' in specified sections of the principal Act, effective from the 1st day of April, 2020; additionally, certain clauses of the Bill are declared to have immediate effect under the Provisional Collection of Taxes Act, 1931.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Substitution of recognised stock exchange replaces recognised association in the Act, with specified clauses given immediate provisional effect.

                                The amendment substitutes "recognised stock exchange" for "recognised association" in specified sections of the principal Act, effective from the 1st day of April, 2020; additionally, certain clauses of the Bill are declared to have immediate effect under the Provisional Collection of Taxes Act, 1931.


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