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Income Tax - Highlights / Catch Notes

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Warrant issued in joint name - if an authorization has been ...

Income Tax

August 4, 2012

Warrant issued in joint name - if an authorization has been issued under Section 132 or requisition under Section 132A in the name of more than one person, the assessment or reassessment can be made separately in the name of each of the persons mentioned in the authorization/requisition - HC

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