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    <description>Clause 288 authorises the Assessing Officer to amend completed assessments for specified triggers - such as nondeductibility of firm remuneration, incorrect shares from associations, recomputation of losses affecting succeeding years, changed capital gains treatment, late receipt or remittance of foreign income, settlement of foreign tax disputes, revision of stamp duty valuations or compensation, patent revocation, and TDS allocation - within the prescribed time frames and subject to conditions in the Table and section 287.</description>
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