Amendment of section 139

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Full Text of the Document

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.... "other than a company", the words "other than a company or a firm" shall be substituted; (iii) n the first proviso, - (A) for the words "at any time during the previous year", the words "during the previous year incurs an expenditure of fifty thousand rupees or more towards consumption of electricity or at any time during, the previous year" shall be substituted; (B) clause (iii) shall b....