Amendment of section 141A

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....In section 141A of the Income-tax Act, for sub-section (1), the following sub-section shall be substituted, namely: - "(1) Where a return has been furnished under section 139 and the assessee....

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.... in a summary manner within the said six months a provisional assessment of the sum refundable to the assessee, after making such adjustments to the income or loss declared in the return as are requir....