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    <title>Clarification Regarding applicability of section 143(1D) of Income Tax Act, 1961</title>
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    <description>Once a scrutiny notice under sub-section (2) of section 143 has been issued, processing of the return cannot be undertaken; this rule prevents issuance of refunds arising from processing where subsequent scrutiny may produce tax demands, and authorities should complete scrutiny assessments expeditiously.</description>
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      <description>Once a scrutiny notice under sub-section (2) of section 143 has been issued, processing of the return cannot be undertaken; this rule prevents issuance of refunds arising from processing where subsequent scrutiny may produce tax demands, and authorities should complete scrutiny assessments expeditiously.</description>
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