Substitution of new section for section 296

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....tion for section 296. For section 296 of the Income-tax Act, the following section shall be substituted, namely :- "296. Rules to be laid before Parliament. The Central Government shall cause ev....

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....tion in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any s....