Amendment of section 156.

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Full Text of the Document

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....at where any sum is determined to be payable by the assessee or by the deductor under sub-section (1) of section 143 or sub-section (1) of section 200A, the intimation under those sub-sections shall be deemed to be a notice of demand for the purposes of this section.". - Clause 68 of the Bill seeks to amend section 156 of the Income-tax Act relating to notice of demand. The existing provisio....