Amendment of section 234C

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..... ion shall apply to any shortfall in the payment of the tax due on the returned income where such shortfall is on account of- (a) restricting the amount of deduction under the third proviso to clause (ii) of sub-section (1) of section 32; (b) increase in the rate of Surcharge under section 2 of the Finance Act, 1990, as amended by the Taxation Laws (Amendment) Act, 1991 (12 of 1990), and the .....

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