Substitution of New Section for Section 145

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....45 For section 145 of the Income-tax Act, the following section shall be substituted with effect from the 1st day of April, 1997, namely :- '145. Method of accounting. - (1) I....

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.... by any class assessees or in respect of any class of income. (3) Where the Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, or where ....