Amendment of section 142.

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..... (1), in clause (i), after the existing proviso, the following proviso shall be inserted, namely: Provided further that a notice under this sub-section for the purposes of this clause may also be .....

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..... power the prescribed income-tax authority also to serve notice under clause (i) of sub-section (1) of the said section for the purposes of that clause. This amendment will take effect from lst day .....

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