Regular assessment in section 214 shall mean the tax interest payable by the Government, the first order of assessment under section 143 or 144 of the Income Tax Act 1961, up to the first order of assessment of the Income Tax Act, 1961, 5 214. Regular Assessment No order passed by a higher authority or as a result of any direction granted will not be a regular assessment. The higher authority may direct the Income Tax Officer to amend his order. The higher authority may also order the order. And instructs the Income Tax Officer that he cannot order regular examination in either of these two cases. This will be a test conducted in the direction given by a higher authority. 214 will be paid, the date of the regular assessment, that is, the date of the first order of assessment under section 143, however, the amount of interest may be varied, as per the direction of any higher authority after the modification of the order. The result of
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