Section 18 - Amendment of Section 212 - Finance Act, 1979

18. Amendment of Section 212 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 substituted; (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.