Amendment of Section 80N

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..... from the 1st day of April, 1972, - (a) for the words assessee being an Indian company , the words and brackets assessee, being an Indian company or a person (other than a company) who is resident in I .....

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..... ssessment year : Provided further that the approval of the Board shall not be necessary in the case of any such agreement which has been approved for the purposes of the deduction under this section b .....

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