Amendment status not verified — confirm the current text below against the official source.
Amendment of section 143.- In section 143 of the principal Act, in sub-section (1), in clause (b), after the proviso, the following proviso shall be inserted, namely:- “Provided further that the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.”. 29.Amendment of Schedule I.- In Schedule I of the principal Act, in paragraph 4, for the words “taxable person”, the word “person” shall be substituted. 30.Amendment of Schedule II.- In Schedule II of the principal Act, in the heading, after the word “activities”, the words “or transactions” shall be inserted and shall be deemed to have been inserted with effect from the 1st day of July, 2017.