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Insertion of new section 292BC.

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Full Text of the Document

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....r section 292BB of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2021, namely:-- Circumstances i....

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Full Text of the Document

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.... and supervisory in nature and shall not be invalid or shall not be deemed to be invalid by reason of any insufficiency of the reasons recorded or by reason of any defect in the form or manner of its ....

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