Self-assessment obligations require inclusion of tax and interest under section 191(2) before filing specified returns. Amendment to section 140A inserts clause (vi) in sub section (1) requiring that, when computing tax payable before furnishing returns under the listed provisions, an assessee must also take into account and pay any tax or interest payable under sub section (2) of section 191, and furnish the return with proof of such payment.
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Provisions expressly mentioned in the judgment/order text.
Self-assessment obligations require inclusion of tax and interest under section 191(2) before filing specified returns.
Amendment to section 140A inserts clause (vi) in sub section (1) requiring that, when computing tax payable before furnishing returns under the listed provisions, an assessee must also take into account and pay any tax or interest payable under sub section (2) of section 191, and furnish the return with proof of such payment.
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