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Amendment of section 400.

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....ulty arising in giving effect to the provisions of this Chapter and such guidelines shall be- (a) binding on the income-tax authorities and on the person liable to deduct or, as the case may be, collect income-tax; and (b) laid before each House of Parliament.". - Clause 77 of the Bill seeks to amend section 400 of the Income-tax Act 2025 relating to power of Central Governm....

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