Amendment of section 206C

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..... he first proviso, for the figures, letters and words "1st day of April, 2006", the figures, letters and words "1st day of April, 2008" shall be substituted; (ii) in the second proviso, for the words "after the end of each financial year", the words, figures and letters "after the end of each financial year beginning on or after the 1st day of April, 2008" shall be substituted and shall be deemed .....

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..... erson unless the Assessing Officer is satisfied that the person has without good and sufficient reasons failed to collect and pay the tax."; (e) in sub-section (7),- (i) for the word "seller", the words "person responsible for collecting tax" shall be substituted with effect from the 1st day of April, 2007; (ii) after the words "tax was actually paid", occurring at the end, the words, bracke .....

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