Amendment of section 200.

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Full Text of the Document

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....red after the expiry of six years from the end of the financial year in which the statement referred to in sub-section (3) is required to be delivered.". - Clause 67 of the Bill seeks to amend section 200 of the Income-tax Act relating to duty of person deducting tax. Sub-section (3) of the said section requires that a deductor, after paying the tax deducted to the credit of the Centr....