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Amendment of Section 2

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..... me-tax Act, in section 2, with effect from the 1st day of June, 1976, - (a) after clause (28), the following clause shall be inserted, namely :- (28A) interest means interest payable in any manner in .....

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..... s, figures and letters in a case not falling under section 115A or section 115B or section 164 shall be substituted; (ii) for the words and figures in a case falling under section 164, the rate specif .....

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