Amendment of section 140

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....navoidable reason such designated partner is not able to sign and verify the return, or where there is no designated partner as such, by any partner thereof.". - Clause 53 of the Bill seeks to amend section 140 of the Incometax Act relating to return by whom to be signed. Under the existing provisions contained in the said section the return under section 115WD or section 139 shall be signed a....