Amendment of section 280ZA

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Full Text of the Document

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....y", the following shall be substituted, namely :- "arising from the transfer of capital assets, being machinery or plant or buildings or lands or any rights in buildings or lands used for the purposes of the business of the said undertaking in the urban area, effected in the course of or in consequence of the shifting of such industrial undertaking, namely :- (a) the amount of expend....