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Amendment of section 115QA.

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Full Text of the Document

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....-section shall not apply in respect of any buy-back of shares, that takes place on or after the 1st day of October, 2024.". - Clause 39 of the Bill seeks to amend section 115QA of the Income-tax Act relating to tax on distributed income to shareholders. Sub-section (1) of the said section, inter alia, provides that notwithstanding anything contained in any other provision of this Act, in addit....

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