Amendment of section 140A

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Full Text of the Document

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....ent of such tax", the following shall be substituted, namely :- "the assessee shall be liable to pay. such tax, together with interest payable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax and interest"; (ii) the following ....