Amendment of section 220

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..... the Income-tax Act, after sub-section (2), the following sub-section shall be inserted with effect from the 1st day of October, 1984. namely: - "(2A) Notwithstanding anything contained in sub-secti .....

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..... beyond the control of the assessee; and (iii) the assessee has co-operated in any inquiry relating to the assessment or any proceeding for the recovery of any amount due from him.".
Statute, sta .....

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