Amendment of section 32E

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..... ords "Provided further that", the following shall be substituted, namely:-- "Provided further that the Settlement Commission, if it is satisfied that the circumstances exist for not filing the returns referred to in clause (a) of the first proviso to sub-section (1), may after recording the reasons therefor, allow the applicant to make such application: Provided also that"; (ii) sub-section .....

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