Amendment of section 139.

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..... ction 54B or section 54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB" shall be inserted; (b) after the sixth proviso, and before Explanation 1 the following proviso shall be inserted, namely:-- "Provided also that a person referred to in clause (b), who is not required to furnish a return under this sub-section, and who during the previous year-- (i) has dep .....

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