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Amendment of section 139
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....tax Act, in sub-section (9), in the Explanation, after clause (a), the following clause shall be inserted with effect from the 1st day of June, 2013, namely:- &n....
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....ax Act provides the conditions which, if not fulfilled, may render the return of income furnished by the assessee, defective. It is proposed to amend the aforesaid Explanati....
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