Amendment of section 212

Section 18 of the Finance Act, 1979 deals with amendment of section 212. 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 ; The Act was enacted on 10 May 1979.

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]

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Section 18, The Finance Act, 1979 (Act 21 of 1979).