Amendment of section 156

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Full Text of the Document

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....ters "the deductor or the collector under sub-section (1) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB" shall be substituted. - Clause 38 of the Bill seeks to amend section 156 of the Income tax Act relating to notice of demand. The existing provisions contained in the proviso to the aforesaid section provide that where any sum is determined to be payab....