Amendment of section 395.

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Full Text of the Document

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....sponsible for paying the income or sum shall deduct the tax at the rate specified in such certificate, or deduct no income-tax, as the case may be, till its validity."; (b) after sub-section (5), the following sub-section shall be inserted, namely:- "(6) The application referred to in sub-section (1)(a) may also be filed before the prescribed income-tax authority, subject to such condi....