Return filing conditions amended to cover tax deducted or collected at source and adjust certificate and form requirements. Amendments to section 139 amend filing and credit conditions by limiting one proviso's temporal scope to previous years ending before 1 April 2005, and by revising sub-section (9)'s Explanation to cover amounts 'deducted or collected at source,' update date references, require absence of a certificate under sections 203 or 206C as operative proof, and empower the Board to dispense with or include specified conditions in prescribed return forms.
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Return filing conditions amended to cover tax deducted or collected at source and adjust certificate and form requirements.
Amendments to section 139 amend filing and credit conditions by limiting one proviso's temporal scope to previous years ending before 1 April 2005, and by revising sub-section (9)'s Explanation to cover amounts "deducted or collected at source," update date references, require absence of a certificate under sections 203 or 206C as operative proof, and empower the Board to dispense with or include specified conditions in prescribed return forms.
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