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    <title>Amendment of section 139</title>
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    <description>Amendment shortens the statutory deadline for filing income-tax returns by modifying the Explanation to section 139(1), substituting the prior prescribed date with the 30th day of November in clause (a) of the Explanation, thereby altering the operative filing timeline and taxpayer compliance obligations.</description>
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      <title>Amendment of section 139</title>
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      <description>Amendment shortens the statutory deadline for filing income-tax returns by modifying the Explanation to section 139(1), substituting the prior prescribed date with the 30th day of November in clause (a) of the Explanation, thereby altering the operative filing timeline and taxpayer compliance obligations.</description>
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