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Amendment of section 139
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.... sub-section (1), with effect from the 1st day of April, 1997, - (a) the Explanation shall be renumbered as Explanation 1 and in the Explanation 1 as so renumbered, in clause (b), for sub-clause (i)....
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....tion 80RRA, or in the case of a co-operative society or in the case of a working partner of a firm whose accounts are required under this Act or any other law to be audited, the 31st day of October of....