Amendment of section 206

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..... e prescribed" shall be substituted; (ii) the following proviso shall be inserted, namely:- "Provided that the Board may, if it considers necessary or expedient so to do, frame a scheme for the purposes of filing such returns with such other authority or agency referred to in this sub-section."; (b) in sub-section (2), with effect from the 1st day of April, 2005,- (i) for the words "other than .....

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