Short title, commencement and application

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..... of Return of Income on Internet Scheme, 2004 Notification No. so 1074(e), dated 30-9-2004 In exercise of the powers conferred by sub-section (1B) of sec­tion 139 of the Income-tax Act, 1961 .....

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..... r and who has income under the head "Salaries" but does not have any income under the head 'Profits and gains of business or profession', who is assessed or assessable to tax in any of the cities spec .....

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