Amendment of section 147.

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..... planation 2, after clause (c), the following clause shall be inserted with effect from the 1st day of June, 2016, namely:- (ca) where a return of income has not been furnished by the assessee or a .....

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..... on, allowance or relief in the return; . - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement .....

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