Amendment of section 273

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..... th 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 prov .....

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..... visions of this sub-section 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 substitut .....

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