Finance Act, 1979
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Amendment of section 488 of Income Tax Act, 1967 (High Court proceedings). |
12.— Section 488 of the Income Tax Act, 1967 , is hereby amended by the substitution, in subsection (5), of the following paragraph for paragraph (a) : | |
“(a) a certificate signed by an inspector certifying the fact that, before the institution of the proceedings, a stated sum for income tax became due and payable by the defendant— | ||
(i) under an assessment which had become final and conclusive, or | ||
(ii) under the provisions relating to the specified amount of tax within the meaning of section 30 of the Finance Act, 1976 , and”. |