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Union of India - Section

Section 38 in Finance (No. 2) Act, 2014

38. Amendment of section 115BBD.

- In section 115BBD of the Income-tax Act, in sub-section (1), the words, figures and letters "for the previous year relevant to the assessment year beginning on the 1st day of April, 2012 or beginning on the 1st day of April, 2013 or beginning on the 1st day of April, 2014" shall be omitted with effect from the 1st day of April, 2015.