Amendment of section 211.

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..... profits and gains in accordance with the provisions of sub-section (1) of section 44AD or sub-section (1) of section 44ADA, as the case may be shall be substituted. - Clause 73 of the Bill seeks to amend section 211 of the Income-tax Act relating to instalments of advance tax and due dates. Clause (a) of sub-section (1) of the said section provides that all the assessees, except those referred to .....

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