Amendment of section 201.

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..... e following sub-section shall be substituted and shall be deemed to have been substituted with effect from the 1st day of June, 2002, namely:— ''(1) Where any person, including the principal officer .....

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..... incur, be deemed to be an assessee in default in respect of such tax: Provided that no penalty shall be charged under section 221 from such person, unless the Assessing Officer is satisfied that suc .....

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