Amendment of section 276CC.

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..... he time provided in that sub-section shall be inserted. - Clause 81 seeks to amend the section 276CC of the Income-tax Act relating to failure to furnish returns of income. The proviso to the said section, inter alia, provides that a person shall not be proceeded against under the said section, for failure to furnish the return of income in due time, if a return is furnished by such person before .....

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