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per cent on the distributed income: Provided that the provisions of this sub-section...—For the purposes of this section,— Item number Spacer...

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

relevant to an assessment year or furnish a report of such audit as required under section

one Bench, for disposal, to another Bench: Provided that the provisions of this section