Certificate requirements under income-tax law are tightened by substituting 'valid certificate' and 'certificate of registration.' Section 227 of the Income-tax Act is amended by substituting 'valid certificate' for 'certificate' in sub-section (4), clause (a), and by substituting 'certificate of registration' for 'certificate' in sub-section (9), clause (b), sub-clause (iii). The amendment is confined to these textual changes and refines the terminology used for the relevant compliance and registration-related conditions.
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Certificate requirements under income-tax law are tightened by substituting "valid certificate" and "certificate of registration."
Section 227 of the Income-tax Act is amended by substituting "valid certificate" for "certificate" in sub-section (4), clause (a), and by substituting "certificate of registration" for "certificate" in sub-section (9), clause (b), sub-clause (iii). The amendment is confined to these textual changes and refines the terminology used for the relevant compliance and registration-related conditions.
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