Amendment of section 155

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..... ter sub-section (5A), the following sub-section shall be inserted with effect from the 1st day of April, 1981, namely :- "(5B) Where any deduction in respect of any expenditure on scientific re .....

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..... he Income-tax Officer may, notwithstanding anything contained in this Act, recompute the total income of the assessee for the relevant previous year and make the necessary amendment; and the provision .....

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