Amendment of section 43B

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Full Text of the Document

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....ely :- "(f) any sum payable by the assessee as an employer in lieu of any leave at the credit of his employee" ; (iii) in the first proviso, after the word, brackets and letter "clause (e)", the words, brackets and letter "or clause (f)" shall be inserted ; (iv) after Explanation 3A, the following Explanation shall be inserted, namely :- "Explanation 3B.-For the....