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Amendment of section 253

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Full Text of the Document

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...., the following clause shall be inserted with effect from the 1st day of April, 2016, namely:--                "(e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or section 153C with the approval of the Commissioner as referred to in subsection (12) of section 144BA or ....