Amendment of section 140A

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..... ub-section (1), the following sub-sections shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989, namely :- "(1A) For the purposes of sub-section (1 .....

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..... the advance tax paid falls short of the assessed tax. Explanation.-For the purposes of this sub-section, "assessed tax" means the tax on the total income as declared in the return as reduced by the .....

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