Amendment status not verified — confirm the current text below against the official source.
(1) In the principal Act, the word “paid” and punctuation “,” shall be inserted between the words “by which the tax” and the words “if any” appearing in sub-section (1) of section 40. (2) In the principal Act, the word “or in a case covered by sub-section (3), after the commencement of this Act,” appearing in proviso to sub-section (3) of section 40shall be deleted. (3) In the principal Act, for the expression sub-section (3) whereever it occurs in sub-section (5) of section 40, the expression “sub-section (2)” shall be substituted. (4) In the Principal Act, the words “and penalty” shall be inserted between the words “amountof tax” and the words “as finally assessed” appearing in Explanation - I of section 40. (5) In the principal Act, the words “ on the due date of payment as per notice of demand in form VIII” shall be added after the word “payment” appearing in Explana- tion - II of section 40 and the words, punctuations and figures-” as follows :- (a) from the 1st April to 30thSeptember by 31st October. Ex-83/97 - 2 - Amendment of Section 12 Amendment of Section 22 Amendment of Section 31 Amendment of Section 33 Amendment of Section 40 (b) from 1st October to 31st March by 30th April