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Central Government Act
Section 158BC(a) in The Income- Tax Act, 1995
(a) the Assessing Officer shall serve a notice to such person requiring him to furnish, within such time, not being less than fifteen days, as may be specified in the notice, a return in the prescribed form and verified in the same manner as a return under clause (i) of subsection (1) of section 142 setting forth his total income including the undisclosed income for the block period: Provided that no notice under section 148 is required to be issued for the purposes of proceeding tinder this Chapter;