Amendment of section 68.
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....ct, with effect from the 1st day of April, 2023,- (i) in the first proviso, for the words "Provided that", the following shall be substituted, namely:- "Provided that where the sum so cred....
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....sessing Officer aforesaid has been found to be satisfactory: Provided further that"; (ii) in the second proviso,- (a) for the words "Provided further", the words "Provided also" s....
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