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Amendment of section 139A
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....5), in clause (c) after the proviso, the following proviso shall be inserted, namely:- "Provided further that a person shall quote General Index Register Number till such time Permanent Account Number is allotted to such person"; (c) in sub-section (6), after the words "the Permanent Account Number" the words "or the General Index Register Number" shall be inserted; (d) in sub-section (8),- ....
TaxTMI
TaxTMI