Consequential amendments

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..... or the words, brackets and figures "a return under sub-section (2) of section 13", the words, brackets and figures "a return under sub-section (1) of section 13" shall be substituted; (ii) for the words, brackets and figures "as if the notice were a notice issued under sub-section (2) of section 13", the words, brackets and figures "as if the notice were a notice issued under clause (i) of sub-s .....

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