Amendment status not verified — confirm the current text below against the official source.
(Section 7.) (4) An owner may furnish his return relating to any financial year or part thereof falling within the eligible period in accordance with the provisions of sub-section (1), or sub-section (3), as the case may be, of section 12 on any day prior to the 30tfi day of July, 1999. (5) Notwithstanding anything contained in sub-section (2) of section 14, no penalty under that sub-section for default in furnishing return under section 12 shall be imposed on any owner, where such owner furnished before the coming into force of this section, or furnishes before the 30th day of July, 1999, his return in accordance with the provisions of sub- section (1), or sub-section (3), as the case may be, of section 12 relating to any financial year or part thereof falling within the eligible period.".