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sub-section (1) of section 139 and has not made a return or a revised return under...sub-section (4) or sub-section (5) or an updated return under...

payable under this Act; or (b)   an increase in a refund of tax or other amount...under this...

under the Act is due and cannot be recovered from— (a)   the limited liability partnership...in respect of any income of...

has been transferred; (c)   is transferred under clause (b) in a tax year in which...No. 3 or 4), where deduction under...