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Amendment of section 201

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Full Text of the Document

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....(1A), after the proviso, the following proviso shall be inserted, namely:-- "Provided further that where an order is made by the Assessing Officer for the default under sub-section (1), the i....

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Full Text of the Document

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....rnment, then, he shall be liable to pay simple interest at the rates specified therein. It is proposed to insert a new proviso to the said sub-section to provide that where an order is made by the ....

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