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[Cites 0, Cited by 953] [Section 144C] [Entire Act]

Union of India - Subsection

Section 144C(13) in The Income Tax Act, 1961

(13)Upon receipt of the directions issued under sub-section (5), the Assessing Officer shall, in conformity with the directions, complete, notwithstanding anything to the contrary contained in section 153, the assessment without providing any further opportunity of being heard to the assessee, within one month from the end of the month in which such direction is received.