Amendment of section 122.

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..... s Tax Act, after sub-section ( 1 ), the following sub-section shall be inserted, namely: ( 1A ) Any person who retains the benefit of a transaction covered under clauses ( i ), ( ii ), ( vii ) o .....

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..... ce such transactions are conducted liable for penalty. - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - ta .....

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