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    <title>Amendment of section 143.</title>
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    <description>Amendment inserts relief allowable under section 89 into clause (c) of sub section (1) of section 143 of the Income tax Act after the words &quot;any advance tax paid,&quot; and is deemed effective from 1 April 2007, thereby expanding the items to be considered under that assessment provision.</description>
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      <description>Amendment inserts relief allowable under section 89 into clause (c) of sub section (1) of section 143 of the Income tax Act after the words &quot;any advance tax paid,&quot; and is deemed effective from 1 April 2007, thereby expanding the items to be considered under that assessment provision.</description>
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