Amendment of section 139

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n 139 of the Income-tax Act, in sub-section (1), in the Explanation, in clause (b), in sub-clause (i), after the words "to be audited", the words "or in the case of a partner of a firm where the accou .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X