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[Cites 0, Cited by 0] [Section 79] [Entire Act]

Union of India - Subsection

Section 79(b) in Finance Act, 2012

(b)in the proviso, for the words "Provided that", the words "Provided further that" shall be substituted;
(ii)after sub-section (IA), the following proviso shall be inserted, namely: -