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Recovery of compulsory deposit.

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Full Text of the Document

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....make the compulsory deposit with reference to his correct income. It has been brought to the notice of the Board that some of the assessees, who do not make full payment of compulsory deposit with reference to their correct income claim that the Income-tax Officer can take action u/s 6 of the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974 for recovery of the deposit only when there is com....