Amendment of Section 191

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..... stituted and shall be deemed to have been substituted with effect from the 1 st day of June, 2003, namely:— '' Explanation .-For the removal of doubts, it is hereby declared that if any person, inc .....

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..... uch tax directly, then, such person shall, without prejudice to any other consequences which he may incur, be deemed to be an assessee in default within the meaning of sub-section ( 1 ) of section 201 .....

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