Substitution of new section for section 218

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..... ion for section 218. For section 218 of the Income-tax Act. the following section shall be substituted with effect from the 1st day of April, 1988, namely :- "218. When assessee deemed to be in def .....

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..... ) of section 210 or does not pay on the basis of his estimate of his current income the advance tax payable by him under sub-section (6) of section 210, he shall be deemed to be an assessee in default .....

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