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Start Free TrialFinance Act 1978 Chapter V
Title: Miscellaneous
State: Central
Year: 1978
.....212 of that Act", the following shall be substituted, namely :- "in a case where a statement is sent by the person under clause (a) of sub-section (1) of section 209A of the Income-tax Act in the financial year immediately preceding that assessment year or where the Income-tax Officer has made an order under sub-section (1) or sub-section (3) of section 210 of that Act requiring the person to pay advance tax during the financial year immediately preceding that assessment year and the person has not sent an estimate under section 209A or, as the case may be, section 212 of that Act"; (2) in clause (b), for the words, brackets, figures and letter "sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212", the words, figures and letter "section 209A or section 212" shall be substituted; (b) in section 5, in clause (a), for the word and figures "section 211", the words, figures, brackets and letter "section 211 or sub-section (4) of section 209A" shall be substituted; (c) in the Schedule, for the proviso, the following shall be substituted, namely :- "Paragraph C (i) where the current income exceeds . 15,000 but does not.....
View Complete Act List Judgments citing this sectionFinance Act 1978 Section 40
Title: Amendment of Act 38 of 1974
State: Central
Year: 1978
.....212 of that Act", the following shall be substituted, namely :- "in a case where a statement is sent by the person under clause (a) of sub-section (1) of section 209A of the Income-tax Act in the financial year immediately preceding that assessment year or where the Income-tax Officer has made an order under sub-section (1) or sub-section (3) of section 210 of that Act requiring the person to pay advance tax during the financial year immediately preceding that assessment year and the person has not sent an estimate under section 209A or, as the case may be, section 212 of that Act"; (2) in clause (b), for the words, brackets, figures and letter "sub-section (1) or sub-section (2) or sub-section (3) or sub-section (3A) of section 212", the words, figures and letter "section 209A or section 212" shall be substituted; (b) in section 5, in clause (a), for the word and figures "section 211", the words, figures, brackets and letter "section 211 or sub-section (4) of section 209A" shall be substituted; (c) in the Schedule, for the proviso, the following shall be substituted, namely :- "Paragraph C (i) where the current income exceeds . 15,000 but does not.....
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