Amendment of section 276CC.

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....roviso, in clause (ii), in sub-clause (b), for the words "tax payable by him", the words "tax payable by such person, not being a company," shall be substituted. - Clause 52 of the Bill seeks to ....

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....d by the advance tax, if any, paid and any tax deducted at source, does not exceed three thousand rupees. It is proposed to amend the provisions of the said sub-clause (b) so as to provide that the....