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[Cites 0, Cited by 0] [Section 171] [Entire Act]

Union of India - Subsection

Section 171(a) in THE FINANCE ACT, 2021

(a)the following amendments shall be made and shall be deemed to have been made with effect from the 1st day of April, 2020, namely:- 5'
(i)in section 163, in sub-section (3), the following proviso shall be inserted, namely:-