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    <title>Substitution of new sections for sections 148 and 148A.</title>
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    <description>The substituted provisions condition issuance of a notice for escaped income on existence of specified categories of information, require the Assessing Officer to serve a notice to show cause with the triggering information and afford the assessee an opportunity to reply, and mandate prior approval of the specified authority before issuing a reassessment notice; the compelled return must be furnished in prescribed form within a period not exceeding three months and late submissions are not deemed regular returns.</description>
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