Amendment of section 153
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.... section 153 of the Income-tax Act, with effect from 1st day of October, 1984,- (a) in sub-section (1),- (i) in clause (c), for the word and figures "section 139", the Words and figu....
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....ted, namely - "(iva) the period (not exceeding sixty days) commencing from the date on which the Income-tax Officer received the declaration under sub-section (1) of section 158A and ending w....
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