Amendment of Section 80N

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..... e 1st day of April, 1972, - (a) for the words "assessee being an Indian company", the words and brackets "assessee, being an Indian company or a person (other than a company) who is r .....

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..... Board before the 1st day of October of the relevant assessment year : Provided further that the approval of the Board shall not be necessary in the case of any such agreement which has been approved .....

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