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Amendment of Section 209

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..... h effect from the 1st day of April, 1978, - (a) in sub-section (1), for clause (c), the following clause shall be substituted namely :- (c) in cases where an estimate (including a revised estimate) is .....

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..... ection (1) of section 209A or shall be inserted; (ii) in clause (b), for the words, brackets, figures and letter in cases where an estimate is sent by the assessee under sub-section (1) or sub-section .....

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