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[236-A Advance tax at the time of sale by auction

(1) Any person making sale by public auction, of any property or goods confiscated or attached either belonging to or not belonging to the Government, local Government, any authority, a company, a foreign association declared to be a company under subclause (vi) of clause (b) of sub-section (2) of section 80, or a foreign contractor or a consult...


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