Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Section 234C Amended: Advance Tax Liability Clause Inserted, Effective Retroactively from April 1, 1989.</h1> Section 234C of the Income-tax Act has been amended by the Finance (No. 2) Act, 1991. In sub-section (1), the amendment inserts the words and figures 'the assessee who is liable to pay advance tax under section 208 has failed to pay such tax or' after 'in any financial year.' This insertion is retroactively effective from April 1, 1989.