Amendment of section 223

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.... section 223 of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely: - "(2) Where an assessee has property within the jurisdiction of more than one....

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....essary so to do. he may send the certificate or, where only a part of the amount is to be recovered, a copy of the certificate certified in the prescribed manner and specifying the amount to be recove....