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of <h1>Tax Law Overhaul: Section 280F Amendment Revamps Income Tax Assessment and Payment Compliance Procedures</h1> The amendment modifies section 280F of the Income-tax Act, specifically sub-section (3). It introduces new language regarding tax payment under section 140A and adjusts the assessment terminology. The changes clarify conditions related to tax payment and assessment procedures, potentially expanding the scope of tax compliance and assessment mechanisms within the existing statutory framework.
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