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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 139. - Belated Return and Revised Return - ...

Bill

March 1, 2016

Amendment of section 139. - Belated Return and Revised Return - Reference to Section 142(1) removed e.g. Any person who has not furnished a return within the time allowed to him under sub-section (1), may furnish the return for any previous year at any time before the end of the relevant assessment year or before the completion of the assessment, whichever is earlier

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