Amendment status not verified — confirm the current text below against the official source.
ln the PrincipalAct, in Sectlon 35, in sub-section (6), after the words and figures "Section 73 or Section 74", the words, figures and letter "or Section 74A" shall be inserted. '14. ln the Principal Act, ln Section 39, in sub-section (3), the following sub-section shall be substituted, namely:- "(3) Every registered person required tc deduct tax at source under Section 51 shall electronically fumish a return for every calendar month of the deductions made during the month in such form and manner and within such time as may be prescribed: Provided that the said registered person shallfurnish a return for every calendar month whether or not any deductions have been made during the said month'. '15. ln the PrincipalAct, in Section 49, in sub-section (8), in clause (c), after the words and figures 'Section 73 or Section 74", the words, figures and letter'or Section 74A" shall be inserted.