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[Cites 0, Cited by 1] [Section 140] [Entire Act]

Union of India - Subsection

Section 140(d) in The Income Tax Act, 1961

(d)[ in the case of a local authority, by the principal officer thereof;] [ Substituted by Act 41 of 1975, Section 40, for Clause (d) (w.e.f. 1.4.1976).]