TMI BlogAmendment of section 139.X X X X Extracts X X X X X X X X Extracts X X X X ..... and letters or section 54 or section 54B or section 54D or section 54EC or section 54F or section 54G or section 54GA or section 54GB shall be inserted; (b) after the sixth proviso, and before Explanation 1 the following proviso shall be inserted, namely: Provided also that a person referred to in clause (b), who is not required to furnish a return under this sub-section, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after Explanation 5, the following Explanation shall be inserted, namely: Explanation 6.- For the purposes of this sub-section,- (a) banking company shall have the meaning assigned to it in clause (i) of the Explanation to section 269SS; (b) co-operative bank shall have the meaning assigned to it in clause (ii) of the Explanation to section 269SS. . - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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