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Section 234 - Tax paid by deduction or advance payment [Omitted] - Income-tax Act, 1961Extract Tax paid by deduction or advance payment. 234. 1 [****] ----------------- Notes :- 1. Omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989 Prior to its omission, section 234 was amended by the Taxation Laws (Amendment) Act, 1970, w.r.e.f. 1-4-1968/1-4-1971.
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