Amendment of section 36

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..... -section (1), - (i) in clause (vii), in the proviso, for the words "a bank", the words "an assessee" shall be substituted and shall be deemed to have been substituted with effect .....

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..... he meaning assigned to it in clause (23G) of section 10.'; (b) in sub-section (2), for clause (v), the following clause shall be substituted and shall be deemed to have been substituted with eff .....

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