Amendment of section 263

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Full Text of the Document

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....d that, for the purposes of this sub-section, - (a) an order passed by the Assessing Officer shall include - (i) an order of assessment made by the Assistant Commissioner or the Income-tax Officer on the basis of the directions issued by the Deputy Commissioner under section 144A; (ii) an order made by the Deputy Commissioner in exercise of the powers or in the performance of the functions o....