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Levy of interest under section 215, 217 and 220(2) of the Income tax Act, 1961.

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....n(s) Referred: 215 ,217 ,220(2) , 31(2) of Wealth Tax Act , 32(2) of Gift Tax Act Statute: Income - Tax Act, 1961 Attention is invited to Board's Instruction NO. 363, issued from F.NO. 404/276/71-IT....

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