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    <title>Amendment of Section 146</title>
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    <description>Amendment clarifies the internal cross-reference within the income-tax assessment framework by revising the language of Section 146 to refer explicitly to both Section 143 and Section 144, thereby removing ambiguity about whether the reference encompasses the distinct assessment mechanisms under those provisions.</description>
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      <description>Amendment clarifies the internal cross-reference within the income-tax assessment framework by revising the language of Section 146 to refer explicitly to both Section 143 and Section 144, thereby removing ambiguity about whether the reference encompasses the distinct assessment mechanisms under those provisions.</description>
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