Amendment of section 244A

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..... ect from the 1st day of April, 2006, (a) in sub-section (1), in clause (a), (i) for the words "out of any tax", the words, figures and letters "out of any tax paid under section 115WJ or" shall be sub .....

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..... bstituted; (c) in sub-section (4), the following proviso shall be inserted, namely: "Provided that in respect of assessment of fringe benefits, the provisions of this sub-section shall have effect as .....

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