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Amendment of section 54EC

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....re the Explanation, the following proviso shall be inserted, namely:- 'Provided that in case of long-term specified asset referred to in sub-clause (ii) of clause (ba) of the Explanation occurring after sub-section (3), this sub-section shall have effect as if for the words "three years", the words "five years" had been substituted.'; (c) in the Explanation occurring after ....

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Amendment of section 54EC