Self assessment-penalty u/s 140A.

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..... ed 7th August 1979 on the above subject. 2. In view of the recent streamlining of the summary assessment scheme, the Board have decided that from the current year onwards the returns of income in cas .....

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..... lled for u/s.140A(3) of the I.T. Act in cases of non-payment/under-payment of self assessment tax. 4. A certificate should be obtained from the ITO to ensure that all cases referred to in para 2 abov .....

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