Amendment of section 156.

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....t shall be renumbered as sub-section (1) thereof and after sub-section (1) as so renumbered, the following sub-section shall be inserted, namely:- "(2) Where the income of the assessee of any....

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....income included in the notice of demand referred to in sub-section (1) shall be payable by the assessee within fourteen days-- (i) after the expiry of forty-eight months from the end of the r....