Amendment of section 39.

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..... ax Act, for sub-section (3), the following sub-section shall be substituted, namely: (3) Every registered person required to deduct tax at source under section 51 shall electronically furnish a return .....

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..... Tax Act, so as to mandate the electronic furnishing of return for each month by the registered person required to deduct tax at source, irrespective of whether any deduction has been made in the said .....

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