Amendment of section 139.

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..... tuted with effect from the 1st day of April, 2017; (ii) in sub-section (3), after the words, brackets and figures "sub-section (2) of section 73", the words, brackets, figures and letter "or sub-section (2) of section 73A" shall be inserted; (iii) with effect from the 1st day of April, 2017,- (a) for sub-section (4), the following sub-section shall be substituted, namely:- "(4) Any person who .....

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