Amendment of section 206AB.

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..... (a) in sub-section (1),- (i) for the figures, letters and word "194LBC or 194N", the figures, letters and word "194-IA, 194-IB, 194LBC, 194M or 194N" shall be substituted; (ii) .....

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..... us year immediately preceding the financial year in which tax is required to be deducted, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired .....

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