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Amendment of section 155
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....come-tax Act, after sub-section (5A), the following sub-section shall be inserted with effect from the 1st day of April, 1981, namely :- "(5B) Where any deduction in respect of any expenditur....
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....rongly made, and the Income-tax Officer may, notwithstanding anything contained in this Act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment;....
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