Amendment of section 234A

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Full Text of the Document

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....the total income as determined on regular assessment as reduced by the advance tax, if any, paid and any tax deducted at source", the words, brackets and figures "the tax on the total income as determined under sub-section (1) of section 143 or on regular assessment as reduced by the advance tax, if any, paid and any tax deducted or collected at source" shall be substituted; (ii) for Expl....