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Amendment of section 115BA
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....A of the Income-tax Act with effect from the 1st day of April, 2020, - (a) for the marginal heading "Tax on income of certain domestic companies", the marginal heading "Tax on income ....
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....he following proviso shall be inserted, namely:- "Provided further that where the person exercises option under section 1[115BAA], the option under this section may be withdrawn.". *****....