Amendment of section 139.

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..... ouse of such partner if the provisions of section 5A applies to such spouse shall be inserted; (ii) in clause (aa), after the words an assessee , the words , including the partners of the firm or the spouse of such partner (if the provisions of section 5A applies to such spouse) being such assessee, shall be inserted; (b) in sub-section (4), for the words return for any previous year at .....

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