Amendment of section 206AB

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Full Text of the Document

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....erred to as deductee)" shall be omitted; (b) in sub-section (3), for the portion beginning with the words "filed the returns of income" and ending with the words "each of these two previous years:", the following shall be substituted, namely:-- "furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required....