Amendment of section 207.

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..... India, who (a) does not have any income chargeable under the head Profits and gains of business or profession ; and (b) is of the age of sixty years or more at any time during the previous year. . - Clause 80 of the Bill seeks to amend section 207 of the Income-tax Act relating to liability for payment of advance tax. The existing provisions contained in the aforesaid section 207 provide that the .....

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