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of <h1>Tax Payment Rules Expanded: Section 210(3) Amendment Clarifies Assessment Conditions and Tax Settlement Mechanisms</h1> The amendment modifies section 210 of the Income-tax Act, specifically sub-section (3), by inserting provisions related to tax payment under section 140A. The changes clarify conditions for tax payment and assessment, expanding the scope of existing language to include scenarios where tax is paid or assessments are made under specific circumstances.
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