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    <title>Order under section 144B(2) of the Income-tax Act, 1961 for specifying the scope / cases to be done under the Act</title>
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    <description>The order specifies that assessments pending on the cutoff and those initiated thereafter, excluding central charges and international taxation charges, which fall within four categories - notices issued by NeAC/NaFAC, returns filed under section 139 or in response to section 142(1)/148(1) with a section 143(2) notice by the Assessing Officer or Prescribed Income tax Authority, failure to file after a section 142(1) notice, and failure to file after section 148(1) where a section 142(1) notice was issued - shall be completed under section 144B.</description>
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      <description>The order specifies that assessments pending on the cutoff and those initiated thereafter, excluding central charges and international taxation charges, which fall within four categories - notices issued by NeAC/NaFAC, returns filed under section 139 or in response to section 142(1)/148(1) with a section 143(2) notice by the Assessing Officer or Prescribed Income tax Authority, failure to file after a section 142(1) notice, and failure to file after section 148(1) where a section 142(1) notice was issued - shall be completed under section 144B.</description>
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