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    <title>Amendment of section 143</title>
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    <description>Amendment replaces the two-year limitation for issuing intimations under section 143(1) with a one-year period measured from the end of the financial year in which the return is made, and adds a transitional proviso permitting intimations for income first assessable in the assessment year commencing April 1, 1999, to be sent up to March 31, 2002.</description>
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      <description>Amendment replaces the two-year limitation for issuing intimations under section 143(1) with a one-year period measured from the end of the financial year in which the return is made, and adds a transitional proviso permitting intimations for income first assessable in the assessment year commencing April 1, 1999, to be sent up to March 31, 2002.</description>
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