Omission of subsection changes the statutory composition of section 274 under the Income-tax Act and removes a subordinate clause. Omission of subsection (2) of section 274 of the Income-tax Act, 1961, via the Taxation Laws (Amendment) Act, 1975, effects a direct deletion of that subordinate clause from the statute, altering the statutory composition of section 274 without introducing replacement language or additional procedural mechanisms.