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    <description>The amendment substitutes the term Income-tax Officer with Assessing Officer in sections 222, 223, 224, 225, 226, 228 and 228A of the Income-tax Act, 1961 as those sections stood immediately before a prior amendment, and declares that substitution to be effective from the stated retrospective date, thereby requiring statutory references in those sections to be read as referring to the Assessing Officer.</description>
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