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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Finance Act 2022 amends Section 115BBD: Provisions won't apply to assessments from April 1, 2023, onwards.</h1> Section 115BBD of the Income-tax Act has been amended by the Finance Act, 2022. A new sub-section (4) has been added, stipulating that the provisions of section 115BBD will not apply to any assessment year starting on or after April 1, 2023.
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