Amendment of section 234C.

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..... f the Income-tax Act, in sub-section (1), in the Explanation, 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, .....

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..... a ) in the Explanation to 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 returned income for the purpose of charging i .....

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