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Amendment of Section 249
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....h effect from the 1st day of October, 1998.- (a) In sub-section (1), after the words "verified in the prescribed manner", the following words, brackets, letters and figures shall be inserted, namely....
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....red fifty rupees; (ii) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred t....