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....rmined to be payable by the assessee or the deductor u/s 143(1) or section 200A, the intimation under those sub-sections shall be deemed to be notice of demand for the purpose of section 156. 3. Where the income of the assessee of any assessment year, beginning on or after the 01.04.2021, includes income of the nature specified in section 17(2)(vi) and such specified security or sweat equity sh....
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