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Amendment of section 395.

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....f the Income-tax Act,- (a) in sub-section (1), for clause (c), the following clause shall be substituted, namely:- "(c) when a certificate is issued under clause (b) or sub-section (....

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Full Text of the Document

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....income-tax authority, subject to such conditions as may be prescribed, and such authority on electronic verification of the contents of the application, may- (a) either issue a certificate fo....