Dealing with the assessments of contractors.

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..... ssioners. it is seen that the provisions of section 285A are largely being observed in their breach. In order to check evasion of tax by the Contractors, the Board desire that the ITO's when dealing with the assessments of contractors should see whether they had sent intimation u/s. 285A in the prescribed form. In case of default, they should inform the Commissioners so that action u/s. 285A(2) ma .....

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