Amendment of section 206CCA

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Full Text of the Document

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....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 to be collected, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax d....