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Amendment of Section 139

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..... t from the 1st day of July, 1995, - (a) in sub-section (6A), - (i) the words, brackets and figures "sub-sections (1) and (3) of" shall be omitted; (ii) for the words, figures and lette .....

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..... "(bb) the return is accompanied by the report of the audit referred to in section 44AB, or, where the report has been furnished prior to the furnishing of the return, by a copy of such report t .....

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