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    <title>Delay in filing revised return of Income</title>
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    <description>Failure to claim interest paid to partners increased the firm&#039;s taxable income and the revised return deadline has lapsed; confirm whether partners declared the interest and pursue correction by applying for revision under section 264 before the Commissioner of Income Tax.</description>
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      <description>Failure to claim interest paid to partners increased the firm&#039;s taxable income and the revised return deadline has lapsed; confirm whether partners declared the interest and pursue correction by applying for revision under section 264 before the Commissioner of Income Tax.</description>
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