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Amendment of section 139
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....5" shall be substituted; (II) in sub-section (9), in the Explanation,- (A) in clause (c), in sub-clause (i),- (a) for the words "deducted at source", the words "deducted or collected at source" shall be substituted with effect from the 1st day of April, 2007; (b) for the words, figures and letters "before the 1st day of April, 2006", the words, figures and letters "before the 1st day o....
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