Amendment of section 40

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... words "during the previous year" and ending with the words, brackets and figures "sub-section (1) of section 200", the words, brackets and figures "on or before the due date specified in sub-section (1) of section 139" shall be substituted;      (II) for the proviso, the following proviso shall be substituted, namely:-      "Provided that where in res....