Clause 50
Amendment of section 93A
of Income Tax (Amendment) Bill
BillNot in forceProvision 50 of 58
Clause 50
Section 93A(1) of the principal Act is amended by inserting, immediately after the words “the assessment” in the 4th line, the words “or, where he is exempted from liability to furnish a return under section 62(2), in the notice of assessment served on him”.