Amendment of section 285BA.

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..... tion 285BA of the Income-tax Act, with effect from the 1st day of September, 2019, (i) in sub-section (1), for clause (k), the following clauses shall be substituted, namely: (k .....

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..... to furnish the statement , the words the provisions of this Act shall apply as if such person had furnished inaccurate information in the statement shall be substituted. - - statute, statutor .....

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