Substitution of new section for section 296

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.... of new section for section 296. For section 296 of the Income-tax Act, the following section shall be substituted, namely: - "296. Rules and certain notification to be placed before Parli....

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....ive sessions, and, if before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or notification ....