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Amendment of section 192.

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..... ax Act, after sub-section (1B), the following sub-section shall be inserted, namely:- (1C) For the purposes of deducting or paying tax under sub-section (1) or sub-section (1A), as the case may be .....

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..... i) after the expiry of forty-eight months from the end of the relevant assessment year; or (ii) from the date of the sale of such specified security or sweat equity share by the assessee; or (ii .....

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