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Amendment of section 17A
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.... of June, 2001,- (a) in sub-section (2),- (i) for the words "two years", the words "one year" shall be substituted ; (ii) for the proviso, the following proviso shall be substituted, namely ;- ....
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....(ii) for the figures "23" at both the places where they occur, the figures and letter "23A" shall be substituted; (iii) for the proviso, the following proviso shall be substituted, namely,- , "Pro....