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Section 1 : Short title, extent and commencement
Section 10 : Allowances of business profit tax in computing income for income-tax purposes
Section 11 : Issue of notice for assessment
Section 12 : Assessments
Section 13 : Power to make provisional assessments
Section 14 : Profits escaping assessment
Section 15 : Penalties
Section 16 : Appeals to Appellate Assistant Commissioner of Income-tax
Section 17 : Appeal to Appellate Tribunal
Section 18 : Ractification of mistakes
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