Amendment of section 206A
Amendment of section 206A.
68. In section 206A of the Income-tax Act, with effect from the 1st day of October, 2009—
(a ) in sub-section (1), for the words, figures and letters "quarterly returns for the period ending on the 30th June, the 30th September, the 31st December and the 31st March in each financial year", the words "such statements for such period as may be prescribed" shall be substituted;
(b ) in sub-section (2), for the words "quarterly returns", the words "such statements" shall be substituted.