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Amendment of section 153D

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..... shall be inserted with effect from the 1st day of April, 2016, namely: Provided that nothing contained in this section shall apply where the assessment or reassessment order, as the case may be, is r .....

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..... equisition has been done would be passed by an Assessing Officer only with prior approval of the Joint Commissioner. It is proposed to amend the said section 153D to provide that where the assessment .....

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