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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Coercively recovered u/s 245 - whether set off should be ordered ...

Case Laws     Income Tax

October 21, 2015

Coercively recovered u/s 245 - whether set off should be ordered - If the competent authority, actually, decides to invoke Section 245, then, notice should be issued to the assessee and, after giving an opportunity of being heard to the assessee, a decision shall be taken in accordance with law. - HC

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