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Amendment of Section 209
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.... Act, with effect from the 1st day of April, 1978, - (a) in sub-section (1), for clause (c), the following clause shall be substituted namely :- "(c) in cases where an estimate (incl....
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....where the assessee sends a statement under sub-section (1) of section 209A or" shall be inserted; (ii) in clause (b), for the words, brackets, figures and letter "in cases where an estimate i....
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