Finance (Miscellaneous Provisions) Act, 1968

Repeal of sections 167, 168, 171, 172 (3) and 179 of Income Tax Act, 1967, and consequential amendments.

6.—(1) sections 167 , 168 , 171 , 172 (3) and 179 of the Income Tax Act, 1967 , are hereby repealed.

(2) Section 169 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution of “a notice given to him by an inspector” for “any general or particular notice given in pursuance of this Act”.

(3) Section 169 (4) of the Income Tax Act, 1967 , is hereby amended by the substitution of “to whom a notice has been given” for “upon whom a particular notice has been served”.

(4) Section 170 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution of “a notice given to him by an inspector” for “any general or particular notice”.

(5) Section 176 (1) of the Income Tax Act, 1967 , is hereby amended by the substitution of “a notice given to him by an inspector” for “any general or particular notice”.

(6) Section 177 of the Income Tax Act, 1967 , is hereby amended by the substitution of “a notice given to him by an inspector” for “a general or particular notice under this Act”.

(7) Section 211 (3) of the Income Tax Act, 1967 , is hereby amended by the substitution of “to do so by a notice given to him by an inspector” for “by a particular notice so to do”.