Amendment of section 140A.

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..... hall be substituted; (c ) after clause (v ), the following clause shall be inserted, namely: (vi ) any tax or interest payable according to the provisions of sub-section (2 ) of section 191, . - Clause 68 of the Bill seeks to amend section 140A of the Income-tax Act relating to self-assessment. Sub-section (1) of the said section provides that where any tax is payable on the basis of any return re .....

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..... ayable under any provision of this Act for any delay in furnishing the return or any default or delay in payment of advance tax, before furnishing the return and the return shall be accompanied by proof of payment of such tax, interest and fee. It is proposed to insert a new clause (vi) in the said subsection so as to provide that where any tax is payable on the basis of any return required to be .....

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