Amendment of section 142

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..... f the Income-tax Act, in sub-section (1),- (a) in the opening paragraph, for the words, brackets and figures "or to whom a notice has been issued under sub-section (2) of section 139 (whether a retu .....

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..... rson has not made a return before the end of the relevant assessment year, to furnish a return of his income or the income of any other person in respect of which he is assessable under this Act, in t .....

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