Amendment status not verified — confirm the current text below against the official source.
Amendment of section 75. —In section 75 of the principal Act, in sub-section (12), the following Explanation shall be inserted, namely:–– ‘Explanation.––For the purposes of this sub-section, the expression "self-assessed tax" shall include the tax payable in respect of details of outward supplies furnished under section 37, but not included in the return furnished under section 39.’.