Amendment of section 139

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..... t day of April, 2011. - Clause 32 of the Bill seeks to amend section 139 of the Income tax Act relating to return of income. Under the existing provisions contained in sub-section (4C) of the aforesaid section, every scientific research association referred to in clause (21) of section 10, shall, if the total income in respect of such scientific research association (without giving effect to .....

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