Notice to a third person under section 79(1) (c)
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....ions of the <> Act by <> holding <> who has failed to make payment of such amount; and/or It is observed that a sum of rupees -------- is due or may become due to the said taxable person from you; or It is observed that you hold or are likely to hold a sum of rupees ------- for or on account of the said person. You are hereby directed to pay a sum of rupees -------- to the Government forthwith ....
TaxTMI