Amendment of section 215

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....the Income-tax Act,- (a) for sub-section (3), the following sub-section shall be substituted, namely: - "(3) Where as a result of an order under section 147 or section 154 or section 155 or sectio....

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....pecifying the sum payable, and such notice of demand shall be deemed to be a notice under section 156 and the provisions of this Act shall apply accordingly; (ii) in a case where the interest is red....