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Amendment of section 140A.

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..... on 140A of the Income-tax Act, (i) in sub-section (1), after clause (ii), the following clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of Ap .....

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..... xplanation, 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 c .....

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