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Amendment of section 10AA
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....t, 2009][33 of 2009] shall have effect for the assessment year beginning on the 1st day of April, 2006 and subsequent assessment years.". - Clause 6 of the Bill seeks to amend section 10AA of the Incometax Act relating to special provision in respect of newly established Units in Special Economic Zones. Under the existing provisions contained in sub-section (7) of the aforesaid section, as the....
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