Amendment of section 234C.

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....tax Act, in sub-section (1),- (i) in clause (a), for the words, figures and letters "an eligible assessee in respect of the eligible business referred to in section 44AD", the words, brackets....

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....of section 44ADA, as the case may be" shall be substituted; (iii) in the first proviso,- (A) in clause (c), for the words "first time," occurring at the end, the words "first time; or" sha....