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Amendment of section 195.
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....to determine in such manner, as may be prescribed" shall be substituted; (b) in sub-section (7), for the words "to the Assessing Officer to determine, by general or special order", the words "in such form and manner to the Assessing Officer, to determine in such manner, as may be prescribed" shall be substituted. - Clause 47 of the Bill seeks to amend section 195 of the Incometax Act relating....