Amendment of section 273B.

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..... ters section 271GA , the word, figures and letters section 271GB, shall be inserted with effect from the 1st day of April, 2017. - Clause 106 of the Bill seeks to amend section 273B of the Income-tax .....

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..... include the reference of the proposed new section 271GB. This amendment will take effect from 1st April, 2017 and will, accordingly, apply in relation to the assessment year 2017-2018 and subsequent y .....

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