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    <title>Amendment of section 147.</title>
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    <description>The amendment permits the Assessing Officer to assess or reassess income that is chargeable to tax and has escaped assessment, excluding income that is the subject matter of any appeal, reference or revision.</description>
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      <description>The amendment permits the Assessing Officer to assess or reassess income that is chargeable to tax and has escaped assessment, excluding income that is the subject matter of any appeal, reference or revision.</description>
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