Amendment of Section 212

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..... llowing proviso shall be added, namely :- "Provided that in a case where the Commissioner is satisfied that, having regard to the nature of the business carried on by the assessee and the date .....

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..... te for furnishing such estimate up to a period of thirty days immediately following the last date of the previous year in respect of that business, and where the date is so extended, the assessee shal .....

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