Section - 2(40) (of Income Tax Act, 1961), Regular assessment defined under
Section - 2(40) (of Income Tax Act, 1961), Regular assessment defined under
Definitions of "regular assessment"
"Regular assessment" means the assessment made under sub-section (3) of section 143 (of Income Tax Act, 1961) or section 144 (of Income Tax Act, 1961) ;
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