Amendment of section 285BA.

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Full Text of the Document

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....on, other than those referred to in clauses (a) to (k), as may be prescribed,"; (ii) in sub-section (3), the second proviso shall be omitted; (iii) in sub-section (4), for the words "such statement shall be treated as an invalid statement and the provisions of this Act shall apply as if such person had failed to furnish the statement", the words "the provisions of this Act shall apply as if su....