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    <title>Partial Modification in the Order issued u/s 144B(2) Income-tax Act, 1961 for specifying the scope/cases to be done under the Act</title>
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    <description>Exclusion from the procedural regime under Section 144B is directed for cases set aside for de novo disposal and cases requiring reassessment where the limitation for completion expires on 30.09.2021, provided they were pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter and cannot be completed under Section 144B due to technical or procedural constraints.</description>
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      <description>Exclusion from the procedural regime under Section 144B is directed for cases set aside for de novo disposal and cases requiring reassessment where the limitation for completion expires on 30.09.2021, provided they were pending with the jurisdictional Assessing Officer as on 11.09.2021 or thereafter and cannot be completed under Section 144B due to technical or procedural constraints.</description>
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