Amendment of section 144C.

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..... namely: (ii ) any non-resident not being a company, or any foreign company. . - Clause 70 of the Bill seeks to amend section 144C of the Income-tax Act relating to reference to dispute resolution panel. Sub-section (1) of the said section provides that the Assessing Officer is required to forward a draft of the proposed order of assessment to the eligible assessee, if he proposes to .....

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