Amendment of Section 280Z

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..... (6), the following sub-section shall be substituted namely :- (6) The amount shown on a tax credit certificate granted to as individual or Hindu undivided family shall, on the certificate being produc .....

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..... h amount, as the case may be, shall, notwithstanding anything contained in Chapter XIX, be deemed, on the said date, to be refund due to such individual or Hindu undivided family, as the case may be, .....

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