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Amendment of section 92CB.

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..... ion (1 ), the following sub-section shall be substituted, namely: (1 ) The determination of (a ) income referred to in clause (i ) of sub-section (1 ) of section 9; or (b ) arm s l .....

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..... is proposed to substitute the said sub-section (1) so as to provide that the determination of the income referred to in clause (i) of sub-section (1) of section 9 shall also be subject to safe harbou .....

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