Amendment of section 17

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....In the proviso, for clause (ii), the following clause shall be substituted and shall be deemed to have been substituted, with effect from the 1st day of April, 1993, namely:-- "(ii) any sum pai....

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....l, approved by the Chief Commissioner having regard to the prescribed guidelines; Provided that, in a case falling in sub-clause (b), the employee shall attach with his return of income a certificat....