Amendment of section 279

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..... the Income-tax Act,- (i) for sub-sections (1) and (1A), the following sub-sections shall be substituted, namely:- "(1) A person shall not be proceeded against for an offence under section 275A, se .....

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..... of section 271 has been reduced or waived by an order under section 273A."; (ii) in sub-section (3), for the words, brackets, figures and letter "under sub-section (4A) of section 271", the words, f .....

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