Amendment of section 92F.

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....ng clause shall be substituted, namely:-- '(iv) "specified date" means the date one month prior to the due date for furnishing the return of income under sub-section (1) of section 139 for the relev....

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....section 139. It is proposed to substitute the said clause (iv) so as to provide that "specified date" shall mean one month prior to the due date for furnishing the return of income under subsection (....