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    <title>Amendment of section 155</title>
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    <description>The amendment requires the Assessing Officer to amend assessments or intimations where tax credit certificates are later produced within the specified two-year window, provided the relevant income was disclosed in the return, and to amend capital gains assessments where stamp-duty valuation is subsequently revised on appeal, applying the procedural amendment provisions and reckoning the amendment period from the year in which the revising order was passed.</description>
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      <description>The amendment requires the Assessing Officer to amend assessments or intimations where tax credit certificates are later produced within the specified two-year window, provided the relevant income was disclosed in the return, and to amend capital gains assessments where stamp-duty valuation is subsequently revised on appeal, applying the procedural amendment provisions and reckoning the amendment period from the year in which the revising order was passed.</description>
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