Amendment of section 68.

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....l be inserted with effect from the 1st day of April, 2013, namely:-- "Provided that where the assessee is a company, (not being a company in which the public are substantially interested) and the su....

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....ed; and (b) such explanation in the opinion of the Assessing Officer aforesaid has been found to be satisfactory: Provided further that nothing contained in the first proviso shall apply if the pe....