Amendment of section 156.

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..... ing proviso shall be substituted with effect from the 1st day of July, 2012, namely:-- "Provided that where any sum is determined to be payable by the assessee or by the deductor under sub-section ( .....

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..... yable by the assessee under sub-section (1) of section 143, the intimation under that sub-section shall be deemed to be a notice of demand for the purposes of this section. It is proposed to substitu .....

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