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[Cites 0, Cited by 2] [Section 139(1)] [Section 139] [Entire Act]

Union of India - Subsection

Section 139(1)(ii) in The Income Tax Act, 1961

(ii)is the owner or the lessee of a motor vehicle other than a two-wheeled motor vehicle, whether having any detachable side car having extra wheel attached to such two-wheeled motor vehicle or not; or