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Amendment of section 115BA

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Full Text of the Document

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....In section 115BA 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 ....

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Full Text of the Document

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....ollowing 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"Provided further that where the person exercises option under section ^1[115BAA], the option under this section may be withdrawn.". &nbs....

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