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Finance Acts

Section - 74 - Amendment of section 246A

Amendment of section 246A.

74. In section 246A of the Income-tax Act, in sub-section (1),-

(i)- in clause (ja), for the word, brackets, figure and letter, "sub-section (1A)", the word, brackets and figure "sub-section (2)" shall be substituted;
(ii)- in clause (n), the words "made by a Deputy Commissioner" shall be omitted.
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