Amendment of section 411.

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....f the Income-tax Act, for sub-section (3), the following sub-section shall be substituted, namely:-- "(3) (a) If the amount specified in any notice of demand under section 289 is not paid wit....

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....ed under this sub-section in respect of any demand raised on account of penalty levied under section 439,- (i) up to the date of passing of the order under section 359; (ii) up to th....