Amendment of Section 139

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..... ), the following sub-section shall be inserted with effect from the 1st day of April, 1971, namely :- (4A) Every person in receipt of income derived from property held under trust or other legal oblig .....

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..... n of such income of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and all the provisions of this Act shal .....

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