9911796707
TMI BlogConsequential amendmentsX X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lanation 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gures "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 claus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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