Amendment of section 80HHE

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....me-tax Act,- (a) after sub-section (1), the following Explanation shall be inserted, namely:- "Explanation.-For the removal of doubts, it is hereby declared that the profits and gain....

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....(ii) seventy per cent thereof for an assessment year beginning on the 1st day of April, 2002; (iii) fifty per cent thereof for an assessment year beginning on the 1st day of April, 2003; ....