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Amendment of Section 80MM
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....other than a company) who is resident in India," shall be substituted; (ii) for the words "received by it", the words "received by the assessee" shall be substituted; (iii) for the words "Central Government", in both the places where they occur, the word "Board" shall be substituted; (iv) for the words "there shall be allowed a deduction"....
TaxTMI
TaxTMI