Amendment of section 280E

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..... be inserted; (ii) for clause (c), the following clause shall be substituted, namely: - "(c) in cases where- (i) the total income of the latest previous year [being a year later than the previous year referred to in clause (a)] on the basis of which tax has been paid by the depositor under section 140A, or a provisional assessment has been made under section 141, exceeds the total income refe .....

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