Amendment of section 140A

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..... h effect from the 1st day of April, 2006, (a) in sub-section (1), for the word and figures "section 139", the words, figures and letters "section 115WD or section 115WH or section 139" shall be subs .....

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..... ted on the amount of tax on the value of the fringe benefits as declared in the return as reduced by the advance tax, paid, if any." (c) in sub-section (2), for the word and figures "section 143", t .....

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