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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Revamped Section 234B Overhauls Income Tax Assessment Rules with Clearer Calculation Frameworks and Precise Liability Determinations</h1> The amendment modifies section 234B of the Income-tax Act, updating provisions related to tax assessment and interest calculations. Key changes include redefining 'assessed tax' by incorporating tax determination methods under section 143, clarifying tax deduction and collection rules, and adjusting language around assessment dates and income determination. The amendment aims to provide more precise guidelines for computing tax liabilities and associated interest.
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