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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income-tax amendment clarifies that 'existing liability' excludes advance tax under Part C of Chapter XVII.</h1> The amendment adds Explanation 2 to the Income-tax Act provision, declaring that the term existing liability does not include advance tax payable under the advance tax provisions, thereby excluding advance tax from the scope of existing liability for the purposes of the provision.

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