Amendment of section 276B.

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..... come-tax Act, (A) in the opening portion, the words pay to the credit of the Central Government shall be omitted; (B) in clause (a), for the words the tax deducted , the words pay to the cr .....

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..... (iv) the proviso to sub-section (1) of section 194S; or'; (D) after sub-clause (iv) of clause (b) as substituted by the Finance Act, 2023, the following sub-clause shall be inserted with effe .....

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