Amendment of Section 178

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..... operties in his hands until he has been notified by the Income tax Officer under sub section (2); and (b) on being so notified, shall set aside an amount equal to the amount notified and, until he so sets aside such amount, shall not part with any of the assets of the company or the properties in his hands : Provided that nothing contained in this sub section shall debar the liquidator from partin .....

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