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Amendment of section 274.

X X X X Extracts X X X X

Full Text of the Document

X X X X Extracts X X X X

....er this Chapter so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the Assessing Officer and the assessee in the course of proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c) introducing a mechanism for imposing of penalty with d....

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Amendment of section 274.