Amendment of section 139

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..... ries", exclusive of the value of all benefits or amenities not provided for by way of monetary payment, does not exceed eighteen thousand rupees;'; (ii) the Explanation shall be omitted; (b) in sub-section (8),- (i) in clause (a), for Explanation 2, the following Explanation shall be substituted, namely: - "Explanation 2.-Where, in relation to an assessment year, an assessment is made .....

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