Amendment limits prosecution under section 276CC to persons other than companies by changing the taxable-person phrase. Amendment substitutes in the proviso to section 276CC, clause (ii)(b), the words "tax payable by him" with "tax payable by such person, not being a ... Summary
Amendment limits prosecution under section 276CC to persons other than companies by changing the taxable-person phrase.
Amendment substitutes in the proviso to section 276CC, clause (ii)(b), the words "tax payable by him" with "tax payable by such person, not being a company," thereby limiting the proviso's referenced obligation to persons other than companies.
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