# The Finance Act, 1979, Section 18: Amendment of section 212

- Act: The Finance Act, 1979 (Act 21 of 1979)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1979/section/18/

## Text

Amendment of section 212. 18. In section 212 of the Income-tax Act,— (a) in sub-section (1), in the opening portion, for the words " at any time before the last instalment", the words " on or before the date on which the last instalment" shall be substituted ; (b) in sub-section (2), for the words " before any one of the dates ", the words " on or before any one of the dates " shall be situated; (c) in sub-section (3A),— (i) for the words " at any time before the date ", the words " on or before the date " shall be substituted ; (ii) in the proviso, for the words " before the date on which the last instalment", the words " on or before the date on which the last instalment" shall be substituted. [Finance Act, 1979] © Copyright. Taxmann Publications Pvt. Ltd.

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