Amendment of section 272A.

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..... with effect from the 1st day of April, 2017,- (i) in sub-section (1),- (a) in clause (c), for the words place or time, , the words place or time; or shall be substituted; (b) after clause .....

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..... clause (d) of sub-section (1), by the income-tax authority who had issued the notice or direction referred to therein; . - - statute, statutory provisions legislation, law, enactment, Acts, Rules .....

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