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[Cites 0, Cited by 0] [Section 72] [Entire Act]

Union of India - Subsection

Section 72(f) in The Finance Act, 2017

(f)in the Explanation occurring after sub-section (11),-
(A)in clause (aa),-
(I)sub-clasuse (ii) shall be omitted;
(II)after sub-clause (ii), the following sub-clause shall be inserted, namely:-