Amendment of section 80HHC

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Full Text of the Document

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....C) , the assessee shall also furnish along with the return of income, a certificate from the undertaking in the special economic zone containing such particulars as may be prescribed, duly certified by the auditor auditing the accounts of the undertaking in the special economic zone under the provisions of this Act or under any other law for the time being in force."; (b) after sub-section (4B)....