Amendment of section 277.

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..... (b) in clause (ii), for the words three years , the words two years shall be substituted. - Clause 103 of the Bill seeks to amend section 277 of the Income-tax Act relating to false statement in verification, etc. The existing provisions of the aforesaid section 277 provide that if a person makes a statement in any verification under the Act or under any rule made thereunder, or deli .....

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