Amendment of section 273

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..... Act, with effect from the 1st day of September, 1980, - (i) in sub-section (1), the following proviso shall be inserted, namely :- 'Provided that in the case of an assessee, being a company, the p .....

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..... ion shall have effect as if for the words seventy-five per cent. , wherever they occur, the words eighty-three and one-third per cent. had been substituted.'. - - statute, statutory provisions l .....

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