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Amendment of section 244A

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....h effect from the 1st day of April, 2006, (a) in sub-section (1), in clause (a), (i) for the words "out of any tax", the words, figures and letters "out of any tax paid under section 115WJ or" s....

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....G or" shall be substituted; (c) in sub-section (4), the following proviso shall be inserted, namely: "Provided that in respect of assessment of fringe benefits, the provisions of this sub-sectio....