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    <title>Amendment of section 140</title>
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    <description>Amendment replaces the statutory requirement to sign income tax returns with a requirement to verify them, substituting &quot;verified&quot; for &quot;signed&quot; and replacing occurrences of &quot;signed and verified&quot; and &quot;sign and verify&quot; with &quot;verified&quot;, including specific substitutions in clause (a) and its proviso; the change dispenses with signing as a condition and leaves verification as the sole authentication mechanism for returns, effective 1 October 2014.</description>
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