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Furnishing of return

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..... in such form, verified in such manner and setting forth such particulars as may be prescribed, in respect of all taxable commodities transactions entered into during such financial year in that 1 [ recognised stock exchange ] ( 2 ) Where any assessee fails to furnish the return under sub-section ( 1 ) within the prescribed time, the Assessing Officer may issue a notice to such assessee and serve .....

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