Amendment of section 270A.

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..... ct,-- (A) for the words "no return of income has been furnished" at both the places where they occur, the words and figures "no return of income has been furnished or where return has been furnished .....

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..... nd shall be deemed to have been substituted with effect from the 1st day of April, 2017; (C) in sub-section (3), in clause (i), in sub-clause (b), for the words "no return has been furnished", the w .....

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