Amendment of section 6

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..... 6 of the Income-tax Act, in clause (1), with effect from the 1st day of April, 1983, - (i) sub-clause (b) shall be omitted; (ii) for the Explanation, the following Explanation shall be substituted, na .....

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..... visit to India in any previous year, the provisions of sub-clause (c) shall apply in relation to that year as if for the words sixty days , occurring therein, the words ninety days had been substitute .....

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