Amendment of section 92CA

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....r the Income-tax Act, 1961 Amendment of section 92CA 4. In section 92CA of the Income-tax Act, 1961 (43 of 1961) (hereafter in this Part referred to as the Income-tax Act), after sub-section (3A....

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....ing manner, namely:-- (a) where the period of limitation expires on 31st of March of any year (not being a leap year), the order under sub-section (3) may be made up to the 30th of January of....