Waiver of interest

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..... return, the delay in assessment not being attributable to the assessee. ( 2 ) Where a person is under section 163 treated as an agent of another person and is assessed upon the latters income. ( 3 ) Where the assessee has income from an unregistered firm assessed under the provisions of clause ( b ) of section 183. ( 4 ) Where the previous year is the financial year or any year ending .....

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