Amendment of section 119.

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....the figures and letter "234E", the figures and letter "270A," shall be inserted with effect from the 1st day of April, 2017. - Clause 62 of the Bill seeks to amend section 119 of the Income tax Act....

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....e (a) of sub-section (2) of section 119, so as to enable the Board to issue directions and instructions in respect of section 270A of the Income-tax Act, as well. The proposed amendment is consequent....