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Amendment of section 228A
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.... of the Income-tax Act,- (a) in sub-section (1), in clause (a), for the words "specified in a certificate received from an Income-tax Officer", the words and figures "specified in a certificate draw....
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....t for the recovery of income-tax under this Act and the corresponding law in force in that country), forward to the Board a certificate drawn up by him under section 222 and the Board may take such ac....