Amendment of section 185

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..... the Income-tax Act, in sub-section (1), for the Explanation, the following Explanation shall be substituted, namely: - "Explanation.-For the purposes of this section and section 186, a firm shall n .....

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..... he other partners knew or had reason to believe that the first-mentioned partner was such benamidar and such knowledge or belief had not been communicated by such other partner to the Income-tax Offic .....

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