Amendment of section 135

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..... al Act,- (i) in sub-section (1),- (a) for the words "any financial year", the words "the immediately preceding financial year" shall be substituted; (b) the following proviso .....

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..... ject, specified in Schedule VII" shall be substituted; (iii) in sub-section (5), for the Explanation, the following Explanation shall be substituted, namely:- 'Explanation.-For the purposes .....

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