Return of chargeable interest

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..... n of the chargeable interest of the credit institution of the previous year in the prescribed formand verified in the prescribed manner and setting forth such other particulars as may be prescribed, before the 31st day of December, of the assessment year. (2) Without prejudice to the provisions of sub-section (1), the Assessing Officer may, before the end of the relevant assessment year, serve a n .....

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