Furnishing of return

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..... behalf, a return in such form, verified in such manner and setting forth such particulars as may be prescribed, in respect of all taxable commodities transactions entered into during such financial year in that 1 [ recognised stock exchange ] ( 2 ) Where any assessee fails to furnish the return under sub-section ( 1 ) within the prescribed time, the Assessing Officer may issue a no .....

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