Reduction or waiver of interest payable under section 139

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..... 39 in the cases and in the circumstances mentioned below, namely :- (i) where the return of income is furnished by a person who has been treated under section 163 as an agent of a non-resident and is assessed in respect of the latter's income ; (ii) where the return of income is furnished by an assessee whose only source of income during the relevant previous year is a share in the inc .....

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