Amendment of section 140A.

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..... ) in clause (v ), for the word, figures and letters section 115JD, , the words, figures and letters section 115JD; and shall 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, . .....

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..... ndia referred to in that section, and any tax credit claimed to be set off in accordance with the provisions of section 115JAA or section 115JD, the assessee shall be liable to pay such tax together with interest and fee payable 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 .....

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