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    <title>Amendment of section 52.</title>
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    <description>Amendment to section 52(6) replaces the prior proviso reference with the thirtieth day of November following the end of the financial year, or the date of furnishing the relevant annual return, whichever is earlier, as the final date up to which rectification of errors shall be allowed in the statement furnished under section 52(4).</description>
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      <description>Amendment to section 52(6) replaces the prior proviso reference with the thirtieth day of November following the end of the financial year, or the date of furnishing the relevant annual return, whichever is earlier, as the final date up to which rectification of errors shall be allowed in the statement furnished under section 52(4).</description>
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