Amendment of section 271F.

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..... so shall be inserted with effect from the 1st day of April, 2018, namely:- Provided that nothing contained in this section shall apply to and in relation to the return of income required to be furnish .....

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..... year 2018- 2019 and subsequent years. This amendment will take effect from 1st April, 2018 and will, accordingly apply in relation to assessment year 2018- 2019 and subsequent years. - statute, sta .....

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