Amendment of section 271A.

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....he provisions of", the words, figures and letter "section 270A or" shall be inserted with effect from the 1st day of April, 2017. - Clause 99 of the Bill seeks to amend section 271A of the Incometa....

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....rovide that section 271A shall be applicable without prejudice to the provisions of section 270A. The proposed amendment is consequential to the insertion of a new section 270A in the Income-tax Act....