Amendment of section 142.

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..... se (i), after the existing proviso, the following proviso shall be inserted, namely:-- "Provided further that a notice under this sub-section for the purposes of this clause may also be served by th .....

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..... bed income-tax authority also to serve notice under clause (i) of sub-section (1) of the said section for the purposes of that clause. This amendment will take effect from lst day of April, 2021.
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