Modification of e-assessment scheme.

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..... me. Section 143 of the Act provides the manner for processing and assessment of return of income (ITR) where a return has been made under section 139, or in response to a notice under sub-section (1) .....

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..... sment Scheme, 2019 was notified under sub-section (3A) of Section 143 of the Act. 3. It is proposed to amend sub-section (3A) of section 143 of the Act to,- (i) expand the scope so as to include th .....

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