Amendment of section 295

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..... the Income-tax Act, in sub-section (2),- (a) after sub-clause (ii) of clause (b), the following sub-clause shall be inserted, namely:― "(ii) an individual who is liable to be assessed under .....

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..... ncludes a fraction of a month, and specifying the circumstances in which and the extent to which petty amounts of interest payable by assessees may be ignored;".
Statute, statutory provisions legis .....

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