Amendment of section 143

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..... e words and interest , the words , interest and fee shall be substituted; (B) for the words or interest , the words , interest or fee shall be substituted; (iii) in the first proviso, for the words or interest , the words ,interest or fee shall be substituted; (b) for sub-section (1D) [as substituted by section 68 of the Finance Act, 2016], (28 of 2016.) the following shall be substituted, namely: .....

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