Clause 15
Amendment of section 96
of Income Tax (Amendment) Bill
BillNot in forceProvision 15 of 18
Clause 15
Section 96 of the principal Act is hereby amended —
(a)
by deleting the words “of not less than six months and” appearing in the twenty-fourth and twenty-fifth lines of subsection (1) thereof; and
(b)
by deleting the full-stop appearing at the end of subsection (1) thereof and substituting therefor a colon and by inserting immediately thereafter the following proviso: —“Provided that where an individual has been convicted for three or more offences under this section the imprisonment he shall be liable to shall not be less than six months.”.