Section 5 - Amendment of section 269D - Income Tax (Amendment) Act, 1981

5. Amendment of section 269D. In section 269D of the principal Act,- (a) in sub-section (1), in the first proviso, after the words and figures registered under the Registration Act, 1908 (16 of 1908) , the words, figures and letters or, as the case may be, section 269AB shall be inserted; (b) in sub-section (2), the following Explanation shall be inserted at the end, namely:- Explanation. The provisions of the Explanation to sub-section (2) of section 269B shall apply for the purposes of this sub-section as they apply for the purposes of that sub-section. .