Amendment of section 271A.

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..... to the provisions of , the words, figures and letter section 270A or shall be inserted with effect from the 1st day of April, 2017. - Clause 99 of the Bill seeks to amend section 271A of the Incometa .....

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..... vide that section 271A shall be applicable without prejudice to the provisions of section 270A. The proposed amendment is consequential to the insertion of a new section 270A in the Income-tax Act whi .....

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