TMI BlogAmendment of section 139.X X X X Extracts X X X X X X X X Extracts X X X X ..... 10A shall be substituted with effect from the 1 st day of April, 2017; (ii) in sub-section (3), after the words, brackets and figures sub-section (2) of section 73 , the words, brackets, figures and letter or sub-section (2) of section 73A shall be inserted; (iii) with effect from the 1st day of April, 2017,- (a) for sub-section (4), the following sub-section shall be substituted, na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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