Amendment of section 141A

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..... of the Income-tax Act, for sub-section (2), the following sub-section shall be substituted, namely: - "(1) Where a return has been furnished under section 139 and the assessee claims that the tax pa .....

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..... thin the said six months a provisional assessment of the sum refundable to the assessee, after making such adjustments to the income or loss declared in the return as are required to be made under sub .....

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