Amendment of section 8

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Full Text of the Document

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....owing sub-section shall be inserted, namely:-- "(3) If any person-- (a) fails to make a return as required under sub-section (1) of section 7 and has not made a return or a revised return under sub-section (3) of that section, or (b) fails to comply with all the terms of notice under sub-section (2) of that section, the Assessing Officer shall, after taking into account all the releva....