Amendment of section 214

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....In section 214 of the Income-tax Act,- (a) in sub-section (1AA), after the word and figures "section 264", the words, brackets, figures and letter "or an order of the Settlement Commission un....

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....assessment for any earlier assessment year, references therein [except in sub-section (1A) and sub- section (3) of section 215] to the other provisions of this Act shall be construed as references to ....