Amendment of section 142

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....In section 142 of the Income-tax Act, in sub-section (1),- (a) in the opening paragraph, for the words, brackets and figures "or to whom a notice has been issued under sub-section (2) of sect....

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....namely :- "(i) where such person has not made a return before the end of the relevant assessment year, to furnish a return of his income or the income of any other person in respect of which ....