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    <title>Amendment of section 144</title>
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    <description>The amendment expands the scope of section 144 to treat failure to comply with directions issued under the assessment sub procedure as encompassed by clause (b), thereby making non compliance with directed procedural steps during assessment explicitly covered by the section.</description>
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      <description>The amendment expands the scope of section 144 to treat failure to comply with directions issued under the assessment sub procedure as encompassed by clause (b), thereby making non compliance with directed procedural steps during assessment explicitly covered by the section.</description>
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