Amendment of section 206C.

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....A), after the words "articles or things", the words "or for the purposes of generation of power" shall be inserted;            (c)  after sub-section (1C), the following sub-section shall be inserted, namely:-                "(1D) Every person, being a seller, who receives any amount in cash as consideration for sale of bullion (excluding any coin or any other article weighing ten grams or less) or jewellery, shall, at the time of receipt of such amount in cash, collect from the buyer, a sum equal to one per cent of sale consideration as income-tax, if such consideration,-       &nbsp....

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....rn of income under section 139;                 (ii)  has taken into account such amount for computing income in such return of income; and                 (iii) has paid the tax due on the income declared by him in such return of income, and the person furnishes a certificate to this effect from an accountant in such form as may be prescribed:";       (B)  in the proviso, for the words "Provided that", the words "Provided further that" shall be substituted;            (g)  in sub-section (....