Insertion of new sections 139C and 139D

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..... ing documents, etc., with return. "139C. (1) The Board may make rules providing for a class or classes of persons who may not be required to furnish documents, statements, receipts, certificates, reports of audit or any other documents, which are otherwise under any other provisions of this Act, except section 139D, required to be furnished along with the return but on demand to be produced befor .....

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