Other provisions.
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....tion 279, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. (2) The Assessing Officer may drop the proceedings initiated unde....
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....ction 356 or 357 or 378. (3) Where a claim has been made by an assessee under sub-section (2), he shall not be entitled to reopen matters concluded by an order under section 287 or 288 or 365(10) or ....




TaxTMI
TaxTMI