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Amendment of section 194B.

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Full Text of the Document

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....ds "or from gambling or betting of any form or nature whatsoever, being the amount or the aggregate of amounts exceeding ten thousand rupees during the financial year" shall be substituted; (iii) after the proviso, the following shall be inserted with effect from the 1st day of July, 2023, namely:-- 'Provided further that nothing contained in this section shall apply to deduction of income-tax....

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