Amendment of section 267.

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....f sections 206(2)(e) to (h) and 206(3) and (4)."; (b) in sub-section (4), for clause (e), the following clause shall be substituted, namely:-- "(e) any tax credit claimed, to be set off as per the provisions of sections 206(2)(e) to (h) and 206(3) and (4) which has not been claimed in the earlier return."; (c) for sub-section (5), the following sub-section shall be subst....

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....vant tax year; or (c) 60% of aggregate of tax and interest payable, as determined in sub-section (1) or (3), as the case may be, if such return is furnished after the expiry of twenty-four months, but before the completion of thirty-six months, from the end of the financial year succeeding the relevant tax year; or (d) 70% of aggregate of tax and interest payable, as determined i....