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Amendment of section 35
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....be substituted; (B) in the proviso, for the words "prescribed authority", the words "Central Government" shall be substituted; (ii) in clause (iii), - (A) for the words "any sum paid", the words "an amount equal to one and one-fourth times of any sum paid" shall be substituted; (B) in the proviso, for the words "prescribed authority", the words "Central Government" shall be substituted; ....