Amendment of section 13

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..... n (8) and before Explanation 1, the following sub-section shall be inserted with effect from the 1st day of April, 2016, namely:- (9) Nothing contained in sub-section (2) of section 11 shall opera .....

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..... ious year is not furnished by such person on or before the due date specified under sub-section (1) of section 139 for furnishing the return of income for the said previous year. . - - statute, st .....

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