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Section 92 - Amendment of section 230A (Omitted) - Direct Tax Laws (Amendment) Act, 1987Extract 92. 1 [****] ************** NOTES:- 1. Omitted vide Section 88 of the Finance Act 1988 w.e.f. 01-04-1988 before it was read as, 92. Amendment of section 230A. In section 230A of the Income-tax Act, in sub-section (1), for the words fifty thousand rupees , the words one lakh rupees shall be substituted.
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