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Amendment of section 234B.

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..... f the Income-tax Act, in sub-section (1), in Explanation 1, after clause (i), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1 st day of April, .....

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..... rt a new clause ( ia ) in Explanation 1 to sub-section ( 1 ) of the said section, so as to provide that any relief of tax allowed under section 89 shall also be reduced from the tax on the total i .....

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