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Income Tax Act · s 77A
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Income Tax Act · s 77A
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
Every person liable to pay income tax under the provisions of this Act shall inform the Collector by notice in writing of any change of address.
Any notice or process given or served upon any person by posting the same or a copy thereof by registered post to him at his last known address shall, notwithstanding section 6(3), be deemed to have been duly given or served and shall be conclusive evidence of the fact of service.