Amendment of section 139

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....come-tax Act, in 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 cl....

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....s of persons to whom the provisions of the first proviso shall not apply.'. (b) after Explanation 3, the following Explanation shall be inserted, namely:- 'Explanation 4.-For the....