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6.—(1) sections 167 , 168 , 171 , 172 (3) and 179 of the Income Tax Act, 1967 , are hereby repealed.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