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Union of India - Section

Section 70 in Finance Act, 1999

70. Amendment of section 194B.

- In section 194B of the Income-tax Act, with effect from the 1st day of April, 2000,.
(a)the first proviso shall be omitted;
(b)in the second proviso, for the words "Provided further that", the words "Provided that" shall be substituted.