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If the officer finds the voluntary payment under section 73(5) too low, what is the course?

AIgnore the shortfall wholly
BRefund the amount paid in
CNotice for the shortfall
DClose the matter fully
Answer & Solution
Correct answer: C. Notice for the shortfall
Section 73(7) directs a notice under sub-section (1) for the amount that falls short of what is actually payable.
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