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Processing of statement.

Section 168 - EQUALISATION LEVY - Finance Act - Section 168 - 168. (1) Where a statement has been made under section 167 by the assessee, such statement shall be processed in the following manner, namely:- (a) the equalisation levy shall be computed after making the adjustment for any arithmetical error in the statement; (b) the interest, if any, shall be computed on the basis of sum deductible as computed in the statement; (c) the sum payable by, or the amount of refund due to, the assessee sha .....

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