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59-B Assessment under the Simplified Procedure for Assessment

(1) Where the return of total income of an assessee, being an individual, an un-registered firm, a registered firm, an association of persons or a Hindu undivided family, for the income year relevant to the assessment year commencing on or after the first day of July, 1988, [and ending on or before the thirtieth day of June, 1990,] qualifies for ...


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