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    <title>Amendment of section 148.</title>
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    <description>The amendment prescribes that a return required under a notice issued where income has escaped assessment must be furnished within three months from the end of the month in which the notice is issued, or within such further period as the Assessing Officer may allow on application. It further provides that any return furnished beyond the period allowed shall not be deemed to be a return under section 139.</description>
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      <description>The amendment prescribes that a return required under a notice issued where income has escaped assessment must be furnished within three months from the end of the month in which the notice is issued, or within such further period as the Assessing Officer may allow on application. It further provides that any return furnished beyond the period allowed shall not be deemed to be a return under section 139.</description>
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