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    <title>Income-tax Officer may exercise the discretion conferred on him u/s 220(6).</title>
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    <description>Income-tax Officers may, when treating an assessee as not in default under section 220(6), impose conditions they deem fit, including requiring suitable security to keep a tax demand in abeyance; Instruction No.1067 offered limited guidelines and does not restrict this broader discretionary power, so an officer may, after considering all circumstances, require security to safeguard the revenue.</description>
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      <description>Income-tax Officers may, when treating an assessee as not in default under section 220(6), impose conditions they deem fit, including requiring suitable security to keep a tax demand in abeyance; Instruction No.1067 offered limited guidelines and does not restrict this broader discretionary power, so an officer may, after considering all circumstances, require security to safeguard the revenue.</description>
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