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    <description>Amends Notification No. 35/2020 by substituting the 31st day of July, 2020 with the 30th day of September, 2020 for the specified clause, and inserts a proviso deeming that, for an individual resident in India referred to in sub section (2) of section 207, any tax paid under section 140A within the original due date shall be deemed to be the advance tax; comes into force on publication in the Official Gazette.</description>
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