Amendment of section 272A.

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Full Text of the Document

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....ing clause shall be inserted, namely:- "(d) fails to comply with a notice under sub-section (1) of section 142 or sub-section (2) of section 143 or fails to comply with a direction issued under sub-section (2A) of section 142,"; (ii) in sub-section (3), after clause (a), the following clause shall be inserted, namely:- "(aa) in a case falling under clause (d) of sub-section (1), by the income....