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    <title>Amendment of section 139.</title>
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    <description>A new provision obliges every university, college or other institution referenced among educational or charitable institutions that is not otherwise required to file, to furnish an annual return of income or loss; all provisions of the Income tax Act shall, so far as may be, apply to such returns as if they were required under the primary return filing provision.</description>
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      <description>A new provision obliges every university, college or other institution referenced among educational or charitable institutions that is not otherwise required to file, to furnish an annual return of income or loss; all provisions of the Income tax Act shall, so far as may be, apply to such returns as if they were required under the primary return filing provision.</description>
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