Amendment of section 115QA.

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Full Text of the Document

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....ng to companies" shall be substituted; (b) in clause (ii), for the words "the amount which was received by the company for issue of such shares", the words "the amount, which was received by the company for issue of such shares, determined in the manner as may be prescribed" shall be substituted. - Clause 56 of the Bill seeks to amend section 115QA of the Income-tax Act relating to tax on dis....