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    <title>Amendment of Section 156</title>
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    <description>Where an intimation under sub section (1) of section 143 determines a sum payable by the assessee, that intimation shall be deemed to be a notice of demand for the purposes of section 156.</description>
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      <description>Where an intimation under sub section (1) of section 143 determines a sum payable by the assessee, that intimation shall be deemed to be a notice of demand for the purposes of section 156.</description>
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