Amendment of section 234B.

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..... ), in Explanation 1, after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 2007, namely:-- "(ia) any relief of tax .....

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..... "any relief of tax allowed under section 89" shall also be reduced from the tax on the total income for the purpose of charging interest under the said section. These amendments will take effect retr .....

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