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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Update: Finance Act 2021 Amends Section 142, Adds New Proviso for Notice Issuance by Authorities.</h1> Section 142 of the Income-tax Act has been amended by the Finance Act, 2021. In sub-section (1), clause (i), a new proviso has been added. This proviso allows the prescribed income-tax authority to serve a notice under this sub-section for the purposes of the specified clause.
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