Insertion of new section 115BBE.

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....following section shall be inserted with effect from the 1st day of April, 2013, namely:-- "115BBE. Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C....

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.... and (b) the amount of income-tax with which the assessee would have been chargeable had his total income been reduced by the amount of income referred to in clause (a). (2) Notwithstanding anythi....