Substitution of New Section for Section 106

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....ome-tax Act, for section 106, the following section shall be substituted, namely :- "106. Period of limitation for making orders under section 104. - No order under section 104 shall be made at....

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....n, where such assessment year is an assessment year commencing after the 1st day of April, 1974; or (b) the expiry of one year from the end of the financial year in which the assessment or re-assess....