Amendment of section 2.
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.... referred to in clause (x) of sub-section (2) of section 56;"; (II) in clause (42A), - (a) in the third proviso [as inserted by section 3 of the Finance Act, 2016], (28 of 2016). After the words and brackets "a company (not being a share listed in a recognised stock exchange in India)", the words "or an immovable property, being land or building or both," shall be inserted with effect from t....


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