Service of notice in the case of discontinued business

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..... 4. Where an assessment is to be made under section 176, the 1 [Assessing] Officer may serve on the person whose income is to be assessed, or, in the case of a firm or an association of persons, on .....

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..... section. ---------------------- Notes :- 1. Substituted for Income-tax by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1988. - - statute, statutory p .....

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