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    <title>Amendment of section 92F.</title>
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    <description>Amendment substitutes the definition of &quot;specified date&quot; in section 92F to mean the date one month prior to the due date for furnishing the return of income under sub section (1) of section 139 for the relevant assessment year, aligning timing provisions that refer to the specified date with the statutory return filing deadline.</description>
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      <description>Amendment substitutes the definition of &quot;specified date&quot; in section 92F to mean the date one month prior to the due date for furnishing the return of income under sub section (1) of section 139 for the relevant assessment year, aligning timing provisions that refer to the specified date with the statutory return filing deadline.</description>
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