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Amendment of section 40A.

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Full Text of the Document

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....016" shall be inserted; (b) with effect from the 1st day of April, 2018,- (A) in sub-section (3), for the words "exceeds twenty thousand rupees", the words "or use of electronic clearing system through a bank account, exceeds ten thousand rupees," shall be substituted; (B) in sub-section (3A),- (i) after the words "account payee bank draft,", the words "or use of electronic clearing sy....

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