Amendment of section 143

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..... return furnished for the assessment year commencing on or after the 1st day of April, 2018; ; (b) after sub-section (3), the following sub-sections shall be inserted, namely:- (3A) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of making assessment of total income or loss of the assessee under sub-section (3) so as to impart greater efficiency, .....

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