Section 139B(3)(b) in The Income Tax Act, 1961

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Union of India - Subsection

Section 139B(3)(b) in The Income Tax Act, 1961

(b)"specified class or classes of persons" means any person, other than a company or a person, whose accounts are required to be audited under section 44-AB or under any other law for the time being in force, who is required to furnish a return of income under this Act.

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Union of India - Subsection

Section 139B(3)(b) in The Income Tax Act, 1961