Amendment of section 270A.

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..... or where return has been furnished for the first time under section 148 shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 2017; (B) in sub-section (2), in clause (e), for the words no return of income has been filed , the words and figures no return of income has been furnished or where return has been furnished for the first time .....

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