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Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

In view of the provisions of section 140A r.w.s. 234B, the ...

Case Laws     Income Tax

May 1, 2013

In view of the provisions of section 140A r.w.s. 234B, the interest that could have been charged/ adjusted as part of interest under section 234B will have to be calculated on the returned income but not on the basis of assessed income. - AT

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