Amendment of section 234B.

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....sub-section (1), in Explanation 1, after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1^st day of April, 2007, namely:-- "....

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....tion, so as to provide that "any relief of tax allowed under section 89" shall also be reduced from the tax on the total income for the purpose of charging interest under the said section. These am....