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Section 9 – Taxation Laws (Amendment) Act,2006

Taxation Laws (Amendment) Act,2006

Section 9. Amendment of Section 40-A

In Section 40-A of the Income Tax Act, in sub sections (3) and (4), for the words “a crossed cheque drawn on a bank or by a crossed bank draft”, wherever they occur, the words “an account payee cheque drawn on a bank or account payee bank draft” shall be substituted.

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Taxation Laws (Amendment) Act,2006

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