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Amendment of section 154.

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..... tion under sub-section (1) of section 200A."; ( b ) in sub-section (2), in clause ( b ) , for the words "by the assessee", the words "by the assessee or by the deductor," shall be substituted; ( c ) in sub-section (3), for the words "the assessee", wherever they occur, the words "the assessee or the deductor" shall respectively be substituted; .....

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