"Provided that where the total income of the assessee is chargeable to tax under sub-section (1A) of section 115BAC, and the total income—
Chapter IIIDIR — ECT TAXES, Income-tax
Section 44
In section 87Aof the Income-taxAct, the following proviso shall be inserted with effect from the 1st day ofApril, 2024, namely:
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