Amendment of section 279
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.... section 279 of the Income-tax Act,- (i) for sub-sections (1) and (1A), the following sub-sections shall be substituted, namely:- "(1) A person shall not be proceeded against for an ....
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....under clause (in) of sub-section (2) of section 271 has been reduced or waived by an order under section 273A."; (ii) in sub-section (3), for the words, brackets, figures and letter "under su....
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