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From which assessment year does section 270A apply, replacing section 271(1)(c) for new assessments?

AAY 2015-16
BAY 2016-17
CAY 2018-19
DAY 2017-18
Answer & Solution
Correct answer: D. AY 2017-18
The section was inserted with effect from 1 April 2017, so it covers assessment year 2017-18 and later years.
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