Amendment of section 244A

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.... In section 244A of the Income-tax Act [as inserted by section 98 of the Direct Tax Laws (Amendment) Act, 1987 (4 of 1988)],- (a) in sub-section (1),- (i) for the words "Where, in p....

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.... (b) in the proviso, after the words "tax as determined", the words, brackets and figures "under sub-section (1) of section 143 or" shall be inserted; (b) in sub-section (3), after the word....