Clause 5
Amendment of section 7
of Income Tax (Amendment) Bill
BillNot in forceProvision 5 of 68
Clause 5
Section 7(1) of the principal Act is amended by deleting the word “and” at the end of paragraph (a), and by inserting immediately thereafter the following paragraph:“(aa)to prescribe the mode of payment for any refund under this Act to any person or class of persons; and”.