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Amendment of section 132

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Full Text of the Document

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....ords "order of assessment under", the words, brackets and figures "order of assessment or reassessment or recomputation under sub-section (3) of section 143 or section 144 or section 147 or" shall be ....

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Full Text of the Document

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....ection 153A or clause (c) of section 158BC unless the reasons for retaining the same are recorded by him in writing and the approval of the Principal Chief Commissioner or Chief Commissioner, Principa....