Amendment of section 140B.

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..... and shall be deemed to have been omitted; (ii) in clause (a), in sub-clause (i), after the words earlier return , the words , if any shall be inserted and shall be deemed to have been inserted. - Clause 67 of the Bill seeks to amend the section 140B of the Income-tax Act relating to tax on updated return. Sub-section (4) of the said section provides that interest payable under section 234B shall .....

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