Amendment of section 124

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....-section (3), with effect from the 1st day of April, 2006, (i) in clause (a), (A) for the words, brackets and figures "under sub-section (1) of section 139", the words, brackets, figures and let....

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....ion 142 or under section 148 for the making of the return or by the notice under the first proviso to section 144", the words, brackets, figures and letters "sub-section (2) of section 115WD or sub-se....