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<h1>Understanding Income Tax: Assessment and Reassessment Defined in Section 2(8) of the Income-tax Act, 1961</h1> Assessment, as defined in Clause (8) of section 2 of the Income-tax Act, 1961, encompasses both assessment and reassessment processes. This definition is a fundamental part of understanding income tax procedures, as outlined in various manuals, ready reckoners, and reference guides. These resources serve as quick commentary and practical tools for navigating the legal terminology and practices associated with income tax law.
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