Amendment of section 194C.

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....xplanation,- (I) in clause (i), in sub-clause (l), in item (B), for the words, brackets, letters and figures "is liable to audit of accounts under clause (a) or clause (b) of section 44AB", the words....

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.... of a customer by using material purchased from such customer or its associate, being a person placed similarly in relation to such customer as is the person placed in relation to the assessee under t....