Amendment of section 80-O

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..... ffect from the 1st day of June, 1999, - (a) in the proviso, for the portion beginning with the words "where the Chief Commissioner" and ending with the words "may allow in this behalf", the words "w .....

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..... y claimed in accordance with the provisions of this section."; (c) in the Explanation, after clause (iii), the following clause shall be inserted, namely :- '(iv) "competent authority" means t .....

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