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    <title>Deduction under chapter IV-A not considered by IT dept</title>
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    <description>A taxpayer claimed a deduction under Chapter IV A in the filed return which the assessing officer omitted in the section 143(1) intimation, producing a tax demand; the taxpayer possesses investment certificates and seeks the applicable time limit and procedural remedies to rectify the return and have the intimation amended.</description>
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      <description>A taxpayer claimed a deduction under Chapter IV A in the filed return which the assessing officer omitted in the section 143(1) intimation, producing a tax demand; the taxpayer possesses investment certificates and seeks the applicable time limit and procedural remedies to rectify the return and have the intimation amended.</description>
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