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Amendment of Section 211
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.... dates during the financial year, namely :- (i) the 15th day of June, the 15th day of September and the 15th day of December, in the case of an assessee whose total income to the extent of 75 per cent. thereof or more is derived from a source or sources for which the previous year (relevant to the assessment year next following the financial year aforesaid ends on or before the 31st day of Decem....