Amendment of section 273B.

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..... d letters section 271GA , the word, figures and letters section 271GB, shall be inserted with effect from the 1st day of April, 2017. - Clause 106 of the Bill seeks to amend section 273B of the .....

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..... section so as to include the reference of the proposed new section 271GB. This amendment will take effect from 1st April, 2017 and will, accordingly, apply in relation to the assessment year 2017- .....

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