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Amendment of section 139
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....sub-section (1) with effect from the 1st day of August, 1998,- (a) in the proviso- (i) for the word "two" the word "one" shall be substituted; (ii) after clause (iv), the following shall be inse....
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....all not apply.'. (b) after Explanation 3, the following Explanation shall be inserted, namely:- 'Explanation 4.-For the purposes of this sub-section, the expression "travel to any foreign coun....
TaxTMI
TaxTMI