Amendment of section 31

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.... the opening portion, - (i) for the words "the Board may", the words "the Commissioner may" shall be substituted; (ii) for the words "interest payable by an assessee"....

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....ollowing clauses shall be substituted and shall be deemed to have been substituted with effect from the 1st day of October, 1984, namely :- "(i) payment of such amount has caused or would cause....