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    <title>Amendment of section 280E</title>
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    <description>Amendment inserts a cross-reference to sub-clause (b)(vi) and substitutes clause (c) to provide that when a later year&#039;s deposit-based tax payment or provisional assessment yields a higher total income, the originally referenced total income is replaced by the total income from that later year&#039;s deposit-based payment or provisional assessment (whichever pertains to the latest previous year or is higher if both pertain), and where an amended assessment order is made, the substituted total income is the income on which that amended order is based.</description>
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    <pubDate>Wed, 16 Apr 2025 11:53:19 +0530</pubDate>
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      <description>Amendment inserts a cross-reference to sub-clause (b)(vi) and substitutes clause (c) to provide that when a later year&#039;s deposit-based tax payment or provisional assessment yields a higher total income, the originally referenced total income is replaced by the total income from that later year&#039;s deposit-based payment or provisional assessment (whichever pertains to the latest previous year or is higher if both pertain), and where an amended assessment order is made, the substituted total income is the income on which that amended order is based.</description>
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