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Amendment of section 271

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Full Text of the Document

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....ection (2) of section 115WD or under sub-section (2) of section 115WE or under sub-section (1) of section 142" shall be substituted; (B) in clause (c), for the word "income", the words "income, or" shall be substituted; (C) after clause (c), the following clause shall be inserted, namely: "(d) has concealed the particulars of the fringe benefits or furnished inaccurate particulars of such fr....