Deeming provisions of assessment of excluding income for another assessment year or on another person

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....ment of excluding income for another assessment year or on another person [ Explanation 2 of Section 153 ] (a) Case - Where by an order referred to in section 153(6)(i), any income excluded from the....

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.... person and held to be the income of another person. Consequences - An assessment of such income on such other person shall for the purposes of section 150, be deemed to be and made in consequences ....