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Amendment of section 201

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Full Text of the Document

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....e-tax Act,- (a) in sub-section (1), in the proviso, for the word "wilfully", the words "without good and sufficient reasons" shall be substituted; (b) after sub-section (1), the foll....

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Full Text of the Document

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....the date on which such tax was deductible to the date on which such tax is actually paid."; (c) in sub-section (2), for the words "it shall be a charge", the words, brackets, figure and lette....