Order under section 119(2)(a) of the Income-tax Act, 1961, regarding benefits/concessions available to the migrants and residents of Kashmir Valley for the assessment year 2007-08
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Waiver of interest charges for migrant and resident taxpayers extended to cover the 2007-08 assessment year under tax administration orders. Waiver of interest under section 234A and section 234B is extended for the assessment year 2007-08 to migrant assessees of the Kashmir Valley and to assessees who reside in, or have their principal place of business in, the Kashmir Valley, for the period up to the date of filing the return of income or up to 31-03-2009, whichever is earlier.
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Provisions expressly mentioned in the judgment/order text.
Waiver of interest charges for migrant and resident taxpayers extended to cover the 2007-08 assessment year under tax administration orders.
Waiver of interest under section 234A and section 234B is extended for the assessment year 2007-08 to migrant assessees of the Kashmir Valley and to assessees who reside in, or have their principal place of business in, the Kashmir Valley, for the period up to the date of filing the return of income or up to 31-03-2009, whichever is earlier.
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