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Clarification regarding applicability of section 143(1D) of the Income-tax Act, 1961
January, 15th 2015

Sub-section (ID) of section 143(1D) of the Income-tax Act, 1961 ('Act') provids that where a notice has been issued to a taxpayer under sub-section (2) section 143 of the Act, it shall not be necessary to process the return in sucha case.  

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