Amendment of section 275

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..... section (1) , with effect from the 1st day of June, 2003- (a) after clause (a) , the following proviso shall be inserted, namely :- "Provided that in a case where the relevant assessment or other or .....

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..... are completed, or within one year from the end of the financial year in which the order of the Commissioner (Appeals) is received by the Chief Commissioner or Commissioner, whichever is later;"; (b) .....

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