Amendment of section 115BAB

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....in clause (a), for the figures "2023", the figures "2024" shall be substituted. - Clause 26 seeks to amend section 115BAB of the Income-tax Act relating to tax on income of new manufacturing domest....

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....g on or before the 31st day of March, 2023. It is proposed to amend the said clause so as to extend the date of commencement of manufacturing or production of an article or thing from 31st March, 202....