Amendment status not verified — confirm the current text below against the official source.
In section 35 of the principal Act, in sub-section (5),the following proviso shall 45 be inserted, namely:— "Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority. whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under so any law for the time being in force.". Amendment of section 3. 102 The Nagaland Gazette, Part-V 15, November, 2018 Amendment 17. In section 39 of the principal Act,— of section 39 - (a) m sub-section (F).— tnscnic4i of RM section -SM Pruuedine for rushing retuTu raid availing inpial tai credit, (1) for the words "in such form and manner as may be prescribed", the words "in such form, manner and within such time as may be prescribed" shall be substituted; S (ii) the words "on or before the twentieth day of the month succeeding such calendar month or part thereof" shall be omitted: (ii;) the following proviso shall be inserted, namely:— "Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish to return for every quarter or part thereof, subject to such conditions and safeguards as may be specified therein.": (5) in sub-section (7), the following proviso shall be inserted, namely:— "Provided that the Government may. on the recommendations of the Council, notify certain classes of registered persons who shall pay to the is Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specified therein.": (c) in sub-section (9).— (I) for the words "in the return to be furnished for the month or quarter 20 during which such omission or incorrect particulars are noticed", the words "in such form and manner as may be perscribed" shall be substituted, (ii) in the proviso, for the words "the end of the financial year", the words "the end of the financial year to which such details pertain" shall be substituted.