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Amendment of section 49

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Full Text of the Document

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....tions", the words "and restrictions" shall be inserted; (c) for sub-section (10), the following sub-section shall be substituted, namely:- "(10) A registered person may, on the common portal, transfer any amount of tax, interest, penalty, fee or any other amount available in the electronic cash ledger under this Act, to the electronic cash ledger for,-- (a) integrated ta....