# The Finance Act, 1991, Section 62: Amendment of section 206

- Act: The Finance Act, 1991 (Act 49 of 1991)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1991/section/62/

## Text

Amendment of section 206. 62. In section 206 of the Income-tax Act, for the words "shall prepare, within the prescribed time after the end of each financial year, and deliver or cause to be delivered", the words "shall, within the prescribed time after the end of each financial year, prepare and deliver or cause to be delivered" shall be substituted. [Finance (No. 2) Act, 1991] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.