Amendment of section 273A
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....ax Act, after sub-section (6), the following sub-section shall be inserted, with effect from the 1st day of June, 1994, namely:- "(7) Notwithstanding anything contained in sub-section (6), th....
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.... the modifications that the power under the said sub-section (1) shall be exercisable only by the Commissioner and instead of the previous approval of the Board, the Commissioner shall obtain the prev....
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