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Recovery of tax dues by Assessing Officer.
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....redit of the Central Government in such manner as may be prescribed. (2) Where the Assessing Officer has any reason to believe that it will be detrimental to the interests of revenue, if the period of thirty days referred to in sub-section (1) is allowed, he may, with the previous approval of the Joint Commissioner, reduce such period as he deems fit. (3) The Assessing Officer may, on an applica....
TaxTMI
TaxTMI