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Modification and revision of notice in certain cases
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....ain cases (1) where,- (a) any tax, interest, penalty, fine or any other sum in respect of which a notice of demand has been issued earlier under section 289; and (b) such tax, int....
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....Act shall accordingly apply in relation to such notice. (2) The modified notice of demand as referred to in sub-section (1) shall be revised where the order referred to in sub-section (1)(b) is mod....
TaxTMI