Amendment of section 139.

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.... of the Income-tax Act, with effect from the 1st day of April, 2006, - (a) in sub-section (4C), in clause (e),- (i) for the word, brackets and figures "sub-clause (vi)", the words, brackets and ....

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.... clause (iii) of sub-section (1) of section 35, which is not required to furnish return of income or loss under any other provision of this section, shall furnish the return in respect of its income o....