Amendment of section 271C.
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.... "or" shall be omitted; (III) after sub-clause (ii), the following sub-clauses shall be inserted, namely:-- "(iii) the first proviso to sub-section (1) of section 194R; or (iv) the proviso to sub-section (1) of section 194S; or"; (IV) after sub-clause (iv) as inserted by the Finance Act, 2023, the following sub-clause shall be inserted with effect from the 1st d....
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