Prescribed person for verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]

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....r verification of return for purposes of section 265 [Table: Sl. Nos. 3 and 9]. - (1) For the purpose of verification of return under section 265 [Table: Sl. Nos. 3 and 9], "any other person", shall b....