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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>Estimate of advance deposit rule omitted, removing the rule-based advance deposit procedure under the Income-tax Rules.</h1> The provision prescribing the mechanism for estimating and furnishing an advance deposit, Rule 48B, has been omitted by amendment, removing the rule-based estimate and advance deposit procedure from the Income-tax Rules framework.

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