Amendment of section 148.

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Full Text of the Document

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....ficer on the basis of an application made in this regard by the assessee" shall be substituted; (b) after the second proviso and before Explanation 1, the following proviso shall be inserted, namely:-- "Provided also that any return of income, required to be furnished by an assessee under this section and furnished beyond the period allowed shall not be deemed to be a return under section 139.....