Section 54 - Amendment of section 234C - Finance (No. 2) Act, 1996

54. Amendment of section 234C In section 234C of the Income-tax Act, in sub-section (1), with effect from the 1st day of April, 1997, - (a) in the first proviso, for the words installment of advance tax which is immediately due or where no such installment is so due , the words remaining installments of advance tax which are due or where no such installments are due shall be substituted; (b) the second proviso shall be omitted.