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Amendment of section 28.
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....e following Explanation shall be inserted with effect from the 1st day of April, 2025, namely:-- 'Explanation 3.--It is hereby clarified that any income from letting out of a residential house or a ....
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....come-tax under the head "Profits and gains of business or profession". It is proposed to amend the said section and insert a new Explanation so as to provide that any income from letting out of a res....