Amendment of section 40

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion (1) of section 200 , the words, brackets and figures on or before the due date specified in sub-section (1) of section 139 shall be substituted; (II) for the proviso, the following proviso shall be substituted, namely: Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X