Amendment of section 139.

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Full Text of the Document

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...."or the spouse of such partner if the provisions of section 5A applies to such spouse" shall be inserted; (ii) in clause (aa), after the words "an assessee", the words ", including the partners of the firm or the spouse of such partner (if the provisions of section 5A applies to such spouse) being such assessee," shall be inserted; (b) in sub-section (4), for the words "return fo....