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Amendment of section 124.

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Full Text of the Document

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.... date on which he was served with a notice under sub-section (1) of section 153A or sub-section (2) of section 153C or after the completion of the assessment, whichever is earlier.". - Clause 63 of the Bill seeks to amend section 124 of the Income tax Act relating to jurisdiction of Assessing Officers. Sub-section (3) of the aforesaid section, inter alia, provides that no person shall be enti....