Amendment of section 139.

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....) and the proviso to the Explanation thereof, the following sub-section shall be inserted with effect from the 1st day of October, 2024, namely:-- "(9A) Where any return of income is furnished in pu....

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.... not chargeable to income-tax, shall, furnish a return of his income. It is proposed to insert a new sub-section (9A) in the said section to provide that return of income furnished in pursuance of an....