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SECTION 152 - IMPORTANT ASPECT RELATED TO ASSESSMENT

Income Tax - Return of Income and Assessment Procedure - 27 - RATE OF TAX IN ASSESSMENT OR REASSESSMENT PROCEDURE [SECTION 152(1)] In an assessment, reassessment or recomputation made u/s 147 the tax shall be chargeable at the rates at which it would .....

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at year either u/s 246 to 248 or u/s 264, claim that the proceedings u/s 147 shall be dropped on his showing that he had been assessed on an amount not lower than what he would be rightly liable for even if the income alleged to have escaped assessme .....

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