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    <title>Amendment of section 139</title>
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    <description>Clause 32 inserts a provision deeming a return to be defective unless the tax together with interest, if any, payable under the provision governing interest on self-assessment is paid on or before the date of furnishing the return.</description>
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      <description>Clause 32 inserts a provision deeming a return to be defective unless the tax together with interest, if any, payable under the provision governing interest on self-assessment is paid on or before the date of furnishing the return.</description>
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