Amendment of section 29.

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..... b-section (2), -- (a) in clause (b), for the words "returns for three consecutive tax periods", the words "the return for a financial year beyond three months from the due date of furnishing the sai .....

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..... ncelled if the return for a financial year has not been furnished beyond three months from the due date of furnishing of the said return. It further seeks to amend clause (c) of the said sub-section .....

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