Amendment of section 140

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..... lause shall be inserted with effect from the 1st day of April, 2010, namely:—"(cd) in the case of a limited liability partnership, by the designated partner thereof, or where for any unavoidable reaso .....

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..... concerned persons as specified in the said section. This clause seeks to amend the said section so as to insert a new clause (cd) which provides that in the case of a limited liability partnership, t .....

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