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Amendment of section 273A.
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....I) in the Explanation, after the words "as not to attract the provisions of ", the words, figures and letter "section 270A or" shall be inserted; (b) in sub-section (2), in clause (b), after the words "if in a case falling under", the words, figures and letter "section 270A or" shall be inserted; (ii) after sub-section (4), the following sub-section shall be inserted with effect from the 1st day....
TaxTMI
TaxTMI