Amendment of Section 280ZA

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..... on (3), the following sub-section shall be substituted namely :- (3) The amount shown on a tax credit certificate granted to a public company under this section shall, on the certificate being produce .....

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..... all, notwithstanding anything contained in Chapter XIX, be deemed, on the said date, be refund due to such company under that Chapter and the provisions of the Act shall apply accordingly. . - statu .....

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