
(1) The return of income required to be furnished under sub-section (1) or sub- section (3) or sub-section (4A) or
Rule 12return of income and return of fringe benefits12. (1) the return of income required to be furnished under sub-section (1) or sub- section (3) or sub-section (4a) orsub-section (4b) or sub-section (4c) or sub- section (4d) of section
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