Amendment of section 115BBDA.

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Full Text of the Document

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.... in the Explanation, in clause (b), in sub-clause (iii), for the words, figures and letters "under section 12A or section 12AA", the words, figures and letters "under section 12A or section 12AA or section 12AB" shall be substituted with effect from the 1st day of June, 2020. - Clause 54 of the Bill seeks to amend section 115BBDA of the Income-tax Act relating to tax on certain dividends receiv....