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Insertion of new section 42 - WT Act - Notice deemed to be valid in certain circumstances.

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Full Text of the Document

X X X X Extracts X X X X

....following section shall be inserted, namely:— "42. Where an assessee has appeared in any proceeding or cooperated in any inquiry relating to an assessment or reassessment, it shall be deemed that a....

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Insertion of new section 42 - WT Act - Notice deemed to be valid in certain circumstances.