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the whole or any part of the tax on the distributed income referred to in sub-section...(1) of section 115QA, within the time allowed under...

member in the income or loss of the association or body, as computed under sub-section...—In this section, "paid" has the same meaning as is...

sub-clause (b) or sub-clause (c) or sub-clause (d) or sub-clause (e) of clause (22) of section

relevant to an assessment year or furnish a report of such audit as required under section