Amendment of section 140.

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..... Income-tax Act, (i ) in clause (c ), after the words by any director thereof , the words or any other person, as may be prescribed for this purpose shall be .....

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..... the return file under section 115WD or section 139 of the said Act. It is proposed to amend the clauses (c) and (cd) of the said section so as to empower the Board to specify by rules any other per .....

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