Consequential amendments
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....sub-section (1) of section 36" shall be substituted; (3) in section 10A, after sub-section (7) and before the Explanation, the following sub-section shall be inserted, namely :- "(8) References in this section to any other provision of this Act which has been amended or omitted by the Direct Tax Laws (Amendment) Act, 1987 shall, notwithstanding such amendment or omission, be construed, for the purposes of this section, as if such amendment or omission had not been made."; (4) in section 29, for the words, figures and letter "sections 30 to 43A", the words, figures and letter "sections 30 to 43B" shall be substituted; (5) 1[****] (6) in section 40A, in sub-section (2), in clause (a), the proviso shall be omitted; (7) in section 4....
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....uch distance, not being more than fifteen kilometres from the local limits of any municipality or cantonment board referred to in sub-clause (i), as the Central Government may, having regard to the stage of development of such area (including the extent of, and scope for, urbanisation of such area) and other relevant considerations specify in this behalf by notification in the Official Gazette;'; (13) 4[****] (14) in section 132B, in sub-section (1), in clause (iii), for the words "the Income-tax Officer", wherever they occur, the words "the Assessing Officer or, as the case may be, Tax Recovery Officer" shall be substituted; (15) in section 133A, in sub-section (6), for the words, brackets and figures "sub-sections (1) and (2) of....
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....words, brackets and figures "sub-section (2) of section 139 or sub-section (1) of", wherever they occur, the words, brackets and figures "clause (i) of sub-section (1) of section 142 or" shall be substituted; (20) in section 199, the brackets, words, figures and letter "(including a provisional assessment under section 141A), if any," shall be omitted; (21) in section 219, the proviso shall be omitted; (22) section 234 shall be omitted; (23) 5[****] (24) in section 276CC, for the words, brackets and figures "sub- section (2) of section 139", the words, brackets and figures "clause (i) of sub-section (1) of section 142" shall be substituted; (25) in section 279, in sub-section (3), for the words, brackets and letters "clauses (a)....


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