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Amendment of section 282B
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....e-tax authority shall", the words, figures and letters "income-tax authority shall, on or after the 1st day of July, 2011," shall be substituted; (b) in sub-section (3), for the words "received by", the words, figures and letters "received, on or after the 1st day of July, 2011, by" shall be substituted. - Clause 51 of the Bill seeks to amend section 282B of the Income-tax Act relating to allo....
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