Amendment of section 234C.

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..... ct, in sub-section (1),- (i) in clause (a), for the words, figures and letters an eligible assessee in respect of the eligible business referred to in section 44AD , the words, brackets and letter the .....

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..... e may be shall be substituted; (iii) in the first proviso,- (A) in clause (c), for the words first time, occurring at the end, the words first time; or shall be substituted; (B) after clause (c) and b .....

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