Insertion of new section 285A

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....285 of the Income-tax Act, the following section shall be inserted, namely: - "285A. Information by contractors in certain cases.- (1) Where any person (hereinafter referred to as the contractor)....

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.... prescribed. (2) Without prejudice to the provisions of any other law for the time being in force, where any contractor contravenes the provisions of sub-section (2), the Commissioner may impose upo....