Amendment of section 139
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....following shall be substituted with effect from the 1st day of April, 1987, namely :- "by the thirty-first day of July of the assessment year relevant to the previous year during which the loss was sustained"; (b) after sub-section (9), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1986, namely: - "(10) Notwithsta....




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