Amendment of section 115BBA.

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....m the 1st day of April, 2013,-- (a) in sub-section (1),-- (i) in clause (b), the word "; or" shall be inserted at the end; (ii) after clause (b), and before the words "the income-tax payable by ....

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....ctively be substituted; (iv) in clause (i), after the words "the income-tax payable by the assessee shall be the aggregate of--", for the words "ten per cent", the words "twenty per cent" shall be s....