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Section 38
Amendment to Bonus Act, 2030

Bonus Act, 2030,–
(1) The word "jurisdiction" in sub-section (2) of section 1 is deleted.
(2) In sub-section (2) of Section 5, instead of the words "According to Section 12 of the Income Tax Act, 2031", the words "According to the Income Tax Act, 2058" have been substituted.