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[Cites 0, Cited by 0] [Section 22(1)] [Section 22] [Entire Act]

State of Assam - Subsection

Section 22(1)(c) in The Assam Agricultural Income-Tax Act, 1939

(c)no penalty shall be imposed under this sub-section upon any person assessable as the agent of any person not resident in Assam for failure to furnish the return required under Section 19 unless a notice under sub-section (2) of that section has been served on him;