Amendment of section 201.

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.... years" shall be substituted; (ii) for the words "under the proviso", the words "under the first proviso" shall be substituted. - Clause 69 of the Bill seeks to amend section 201 of the Income-tax Act, relating to consequences of failure to deduct or pay. Sub-section (3) of said section provides time limits for when order under sub-section (1) of the said section deeming a person to be an as....