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Section – 143 - Processing of return within the prescribed time and enable withholding of refund in certain cases -

 

Consequential amendment for levy of fees as mentioned above is also proposed to be made in section 143(1) to provide that in computation of amount payable or refund due on account of processing of returns, the fee payable shall also be taken into account.

 

The amendment will take effect from 1st April 2018 relevant to assessment year 2018-19.


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