Amendment of section 139

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Full Text of the Document

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.... (ii) for sub-section (6), the following sub-sections shall be substituted, namely: - "(6) The prescribed form of the returns referred to in sub-sections (1), (2) and (3) shall, in such cases as may be prescribed, require the assessee to furnish the particulars of income exempt from tax, assets of the prescribed nature and value and belonging to him, expenditure exceeding the prescribe....