Amendment of section 80HHB
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....ome-tax Act, with 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 assess....
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....here the Chief Commissioner" and ending with 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; ....
TaxTMI