In section 203A of the Income-tax Act, in sub-section
SECTION 44: Amendment of 2), after clause (b), the following clause shall be inserted with effect from the 1st day of June, 2006, namely "(ba) in all the quarterly statements prepared and delivered or caused to be delivered in accordance with the provisions of sub-section (3) of section 200 or sub-section (3) of section 206C;".