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30.
Examination of accounts of assessee. section 24.
The
assessing authority may, at any time within three years of the close of the year
to which any account required to be maintained by an assessee under sub-section
(1) of section 24 relates, require him to produce the same before him for
verification of returns filed by him under sub-section (3) and in particular the
assessing authority shall verify the payments made by the assessee in the
Government treasury and the certificates of deduction and payment issued by him
to the payees under sub-section (4).
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