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Amendment of section 197A.
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....he words "sixty-five years", the words "sixty years" shall be substituted with effect from the 1st day of July, 2012. - Clause 76 of the Bill seeks to amend section 197A of the Income-tax Act relati....
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....o the person responsible for paying any income of the nature referred to in the aforesaid sections, a declaration in writing in duplicate in the prescribed form and verified in the prescribed manner t....