Section Text
In section 280W of the Income-tax Act, in clause (b) of sub-section (2), for the words "and the manner in which the excess or deficiency of annuity deposit may be adjusted or otherwise dealt with;", the following shall be substituted, namely :-
"and the manner in which the amount of annuity deposit which is not required to be deposited under the provisions of this Chapter or the excess or deficiency of annuity deposit, as the case may be, may be refunded, adjusted or otherwise dealt with and the factors that may be taken into account in this connection;".