Amendment of section 12A.
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....ct, in sub-section (1), for clause (b), the following clause shall be substituted with effect from the 1st day of April, 2023, namely:- "(b) where the total income of the trust or institution....
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....have been audited by an accountant defined in the Explanation below sub-section (2) of section 288 before the specified date referred to in section 44AB and the person in receipt of the income furnish....
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