Amendment of Section 115BBDA.
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....e Income-tax Act [as inserted by section 52 of the Finance Act, 2016], (28 of 2016.) with effect from the 1st day of April, 2018,- (i) in sub-section (1), for the words "an assessee, being an indiv....
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....ied assessee" means a person other than,- (i) a domestic company; or (ii) a fund or institution or trust or any university....


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