Clause 48
Amendment of section 72
of Income Tax (Amendment) Bill
BillNot in forceProvision 48 of 58
Clause 48
Section 72(1) of the principal Act is amended by inserting, immediately after the words “section 62”, the words “or, if he is exempted from the liability to deliver a return under section 62(2), after the expiration of the time that would have been allowed to him for the delivery of the return if he had not been so exempted”.