Amendment of sections 186

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....on 186 of the Income-tax Act, the following amendments shall be made and shall be deemed to have been made with effect from the 1st day of April, 1989, namely :- (a) in sub-section (1),- (i) after....

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....all be inserted, namely :- "Provided further that the Assessing Officer shall not cancel the registration granted under sub-section (1) of section 185 except with the previous approval of the Deputy....