Amendment of section 16

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Full Text of the Document

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....r in response to a notice under clause (i) of sub-section (4), - (i) if any tax or interest is found due on the basis of such return, after adjustment of any amount paid by way of tax or interest, then, without prejudice to the provisions of sub-section (2), an intimation shall be sent to the assessee specifying the sum so payable, and such intimation shall be deemed to be a notice of dem....