Amendment of section 115U.

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Full Text of the Document

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....f a previous year relevant to the assessment year beginning on or after the 1st day of April, 2016, accruing or arising to, or received by, a person from investments made in a venture capital company or venture capital fund, being an investment fund specified in clause (a) of the Explanation 1 to section 115UB.". - Clause 30 of the Bill seeks to amend section 115U of the Income-tax Act relating....