Amendment of section 119.

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..... clause (a), after the figures 271 , the figures and letters ,271C, 271CA shall be inserted. - Clause 49 of the Bill seeks to amend section 119 of the Income-tax Act relating to instructions to subord .....

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..... ions 271C and 271CA in the said sub-section, so as to empower the Board to issue directions or instructions in respect of the said sections also. This amendment will take effect from 1st April, 2017. .....

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