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    <title>Amendment of section 115JF.</title>
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    <description>Amendment to section 115JF omits the definition of Limited Liability Partnership and substitutes the phrase &quot;a person on his total income&quot; for &quot;a limited liability partnership on its total income&quot; in clause (d), effective 1 April 2013 and applicable to the 2013-2014 assessment year and thereafter.</description>
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