Section 29 - Amendment of Section 272A - Finance Act, 1982

29. Amendment of Section 272A In section 272A of the Income-tax Act, with effect from the 1st day of June, 1982, - (a) in sub-section (2), after clause (b), the following clause shall be inserted, namely :- (ba) to deliver or cause to be delivered in due time a copy of the declaration mentioned in section 197A; or ; (b) in sub-section (3), - (i) in clause (a), the words and occurring at the end shall be omitted; (ii) after clause (a), the following clause shall be inserted, namely :- (aa) in a case falling under (ba) of sub-section (2), by the Commissioner; and .