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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Recalculation Allows Adjusted Income Assessments with Flexible Payment Options Under Section 209 Amendments</h1> The amendment modifies section 209 of the Income-tax Act, addressing scenarios where total income differs from initial assessments. It provides mechanisms for adjusting tax calculations when subsequent assessments reveal higher income, either through voluntary payment under section 140A, provisional assessment under section 141, or amended orders by the Income-tax Officer. The amendment ensures tax calculations reflect the most accurate and latest income determination.
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