Amendment of section 80-IBA.

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....ncome-tax Act, with effect from the 1st day of April, 2022,-- (a) after sub-section (1), the following sub-section shall be inserted, namely:-- "(1A) Where the gross total income of ....

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....r clause (d), the following clause shall be inserted, namely:-- '(da) "rental housing project" means a project which is notified by the Central Government in the Official Gazette under this c....