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Amendment of section 16
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....ction 16 of the Companies (Profits) Surtax Act, with effect from the 1st day of October, 1984,-- (a) in sub-section (1), the following Explanation shall be inserted at the end, namely:- "Explanati....
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....n (1) of section 125A of the Income-tax Act as applied by section 18 of this Act."; (b) for sub-section (2), the following sub-section shall be substituted, namely: - "(2) No order shall be made u....