Amendment of section 11
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....ub-section (5), the following sub-sections shall be inserted with effect from the 1st day of April, 2015, namely:- "(6) In this section where any income is required to be a....
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.... granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section 12A [as it stood before its amendment by the Finance (No. 2) Act, 1996]....
TaxTMI