Amendment of section 10B

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Full Text of the Document

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....ted and shall be deemed to have been inserted; (B) in clause (ii) , after the words "relevant assessment years", the words, figures and letters "ending before the 1st day of April, 2001" shall be inserted and shall be deemed to have been inserted; (b) after sub-section (7) , the following sub-section shall be inserted with effect from the 1st day of April, 2004, namely :- "(7A) Where any undert....