Amendment of section 194J.

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....94 J of the Income-tax Act, in sub-section (1),- (i) in clause (b), the word "or" shall be inserted at the end; (ii) after clause (b), the following clauses shall be inserted, namely:- "(c) r....

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....clause (c), or (iv) twenty thousand rupees, in the case of sum referred to in clause (d):"; (iii) in the Explanation, after clause (b), the following clause shall be inserted, namely:- '(....