Section 126 - Consequential amendments - Direct Tax Laws (Amendment) Act, 1987

126. Consequential amendments. The following amendments (being amendments of a consequential nature) shall be made in the Income-tax Act, save as otherwise provided, with effect from the 1st day of April, 1989, namely ;- (1) in section 2, clause (3) shall be omitted with effect from the 1st day of April, 1988; (2) in section 10, in clause (15), in sub-clause (iiia), in the Explanation, for the words, brackets and figures the Explanation to clause (iii) of sub-section (5) of section 11 , the words, brackets and figures clause (ii) of the Explanation to clause (viia) of sub-section (1) of section 36 shall be substituted; (3) in section 10A, after sub-section (7) and before the Explanation, the following sub-section shall be inserted, namely :- (8) References in this section to any other provision of this Act which has been amended or omitted by the Direct Tax Laws (Amendment) Act, 1987 shall, notwithstanding such amendment or omission, be construed, for the purposes of this section, as if such amendment or omission had not been made. ; (4) in section 29, for the words, figures and letter sections 30 to 43A , the words, figures and letter sections 30 to 43B shall be substituted; (5) in section 32, in sub-section (2), the brackets and words (or, if the assessee is a registered firm or an unregistered firm assessed as a registered firm, in the assessment of its partners) shall be omitted; (6) in section 40A, in sub-section (2), in clause (a), the proviso shall be omitted; (7) in section 41, after sub-section (5), the following sub-section shall be inserted, namely :- (6) References in sub-section (3) to any other provision of this Act which has been amended or omitted by the Direct Tax Laws (Amendment) Act, 1987 shall, notwithstanding such amendment or omission, be construed, for the purposes of that sub-section, as if such amendment or omission had not been made. ; (8) in section 43A, in sub-section (1), for the words, brackets, figures and letter in clause (iv) of sub-section (1) of section 35 or in section 35A , the words, figures and letter in section 35A shall be substituted; (9) in section 44, for the words, figures and letter sections 28 to 43A , the words, figures and letter sections 28 to 43B shall be substituted; (10) in section 80, for the words, brackets and figures within the time allowed under sub-section (1) of section 139 or within such further time as may be allowed by the Income-tax Officer, , the words, brackets and figures in accordance with the provisions of sub-section (3) of section 139 shall be substituted; (11) in section 80G,- (a) in sub-section (5), in clause (v), the words, brackets and figures or is an institution approved by the Central Government for the purposes of clause (23) of section 10, shall be omitted; (b) Explanation 4 shall be omitted; (12) in section 80HHA, in the Explanation, for clause (a), the following clause shall be substituted, namely :- (a) rural area means any area other than- (i) an area which is comprised within the jurisdiction of a municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee. town committee or by any other name) or a cantonment board and which has a population of not less than ten thousand according to the last preceding census of which the relevant figures have been published before the first day of the previous year; or (ii) an area within such distance, not being more than fifteen kilometres from the local limits of any municipality or cantonment board referred to in sub-clause (i), as the Central Government may, having regard to the stage of development of such area (including the extent of, and scope for, urbanisation of such area) and other relevant considerations specify in this behalf by notification in the Official Gazette; ; (13) in section 132, in sub-section (1), in the proviso and in sub- section (1A), the words and figures notwithstanding anything contained in section 121 shall be omitted with effect from the 1st day of April, 1988; (14) in section 132B, in sub-section (1), in clause (iii), for the words the Income-tax Officer , wherever they occur, the words the Assessing Officer or, as the case may be, Tax Recovery Officer shall be substituted; (15) in section 133A, in sub-section (6), for the words, brackets and figures sub-sections (1) and (2) of section 131 , the words, brackets and figures sub-section (1) of section 131 shall be substituted; (16) in section 139, in sub-section (8), in clause (b), after the word and figures section 264 , the words, brackets, figures and letter or an order of the Settlement Commission under sub-section (4) of section 245D shall be inserted; (17) in section 144A, - (a) in sub-section (1), the brackets and figure (1) shall be omitted; (b) sub-section (2) shall be omitted; (18) in section 174,- (a) in sub-section (4),- (i) for the words, brackets and figures as a return under sub-section (2) of section 139 , the words, brackets and figures as a return under clause (i) of sub-section (1) of section 142 shall be substituted; (ii) for the words, brackets and figures a notice issued under sub-section (2) of section 139 , the words, brackets and figures a notice issued under clause (i) of sub-section (1) of section 142 shall be substituted; (b) in sub-section (6), for the words, brackets and figures sub-section (2) of section 139 or sub-section (1) of , wherever they occur, the words, brackets and figures clause (i) of sub- section (1) of section 142 or shall be substituted; (19) in section 176,- (a) in sub-section (5), for the words, brackets and figures under sub-section (2) of section 139 , wherever they occur, the words, brackets and figures under clause (i) of sub-section (1) of section 142 shall be substituted; (b) in sub-section (7), for the words, brackets and figures sub-section (2) of section 139 or sub-section (1) of , wherever they occur, the words, brackets and figures clause (i) of sub-section (1) of section 142 or shall be substituted; (20) in section 199, the brackets, words, figures and letter (including a provisional assessment under section 141A), if any, shall be omitted; (21) in section 219, the proviso shall be omitted; (22) section 234 shall be omitted; (23) in section 253, in sub-section (1), in clause (a), after the word and figures section 154, , the word, figures and letter section 246A, shall be inserted; (24) in section 276CC, for the words, brackets and figures sub- section (2) of section 139 , the words, brackets and figures clause (i) of sub-section (1) of section 142 shall be substituted; (25) in section 279, in sub-section (3), for the words, brackets and letters clauses (a), (b), (c), (d) and (e) , the words, brackets and letters clauses (a) to (g) shall be substituted with effect from the 1st day of April, 1988; (26) in section 288, in sub-section (4), in clause (b), the words, brackets and figures clauses (i) and (ii) of sub-section (1) of shall be omitted; (27) in the First Schedule, in rule 5, in clause (a), for the words, figures and letter sections 30 to 43A , the words, figures and letter sections 30 to 43B shall be substituted; (28) in the Third Schedule, for the words Income-tax Officer , the words Assessing Officer or Tax Recovery Officer shall be substituted.