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Amendment of section 272A.

Section 105 - Act - DIRECT TAXES - Finance Act - Section 105 - 105. In section 272A of the Income-tax Act, with effect f .....

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ace or time; or shall be substituted; (b) after clause (c) and before the long line , the following clause shall be inse .....

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or fails to comply with a direction issued under sub-section (2A) of section 142, ; (ii) in sub-section (3), after claus .....

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