665/CBDT.

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..... Statute: Income - Tax Act, 1961 Rule 40(5) of the Income-tax Rules, 1962 empowers the Inspecting Assistant Commissioner to reduce or waive interest payable under section 215 or section 217 in any .....

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..... rence between (i) the tax demanded under section 210 or paid according to their own estimate under section 212 in the status of registered firm and (ii) the tax computed in the status of URF on the in .....

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