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Amendment of section 80HHB
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.... effect from the 1st day of June, 1999, - (a) in sub-section (3), - (i) after clause (i), the following clause shall be inserted, namely :- "(ia) the assessee furnishes, along with his return of....
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....the words "may allow in this behalf", the words "within such further period as the competent authority may allow in this behalf" shall be substituted; (b) after sub-section (3), the following Explan....