Amendment of section 143.

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..... sub-section (1C) , the following sub-section shall be inserted with effect from the 1st day of July, 2012, namely: "(1D) Notwithstanding anything contained in sub-section (1) , the processing of a ret .....

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..... given by the Assessing Officer to the provisions of clause ( 23C ) of section 10 in the case of a trust or institution for a previous year, if the provisions of the first proviso to clause ( 15 ) of s .....

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