Amendment of section 206AB

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..... as deductee) shall be omitted; (b) in sub-section (3), for the portion beginning with the words filed the returns of income and ending with the words each of these two previous years: , the following shall be substituted, namely: furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be deducted, fo .....

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..... ide that for the purposes of the said section, specified person shall mean a person who has not furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is required to be deducted, for which the time limit for furnishing the return of income under sub-section (1) of section 139 has expired and the aggregate of tax de .....

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