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sub-section (1) or sub-section (3) of section 115WD or in response to a notice under...tax paid under section...

, “representative assessee” means— (a)   in respect of the income of a non-resident...section 306; (b)   in respect of the income of a minor or a...

of making an assessment (including an assessment, reassessment or recomputation under...section 279) of the income of the deceased and for the...

pay such tax, or the advance tax paid by the assessee on its current income on or...of income...