Amendment of section 43D.

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.... 1st day of April, 2025,-- (i) in the marginal heading, the words "public companies," shall be omitted; (ii) clause (b) shall be omitted; (iii) in the long line, the words "or the public company....

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....l be chargeable to tax in the previous year in which it is credited to the profit and loss account or, as the case may be, in which it is actually received, whichever is earlier. It is proposed to am....