Amendment of section 35.
“Provided that nothing contained in this sub-section shall apply to any department of the Central Government or a State Government or a local authority, whose books of account are subject to audit by the Comptroller and Auditor-General of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force.”.
17. In section 39 of the principal Act,— Amendment of section 39.
(1) in sub-section (1),—
(a) for the expression “in such form and manner as may be prescribed”, the expression “in such form, manner and within such time as may be prescribed” shall be substituted;
(b) the expression “on or before the twentieth day of the month succeeding such calendar month or part thereof” shall be omitted;
(c) the following proviso shall be added, namely:— “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall furnish return for every quarter or part thereof, subject to such conditions and safeguards as may be specifi ed therein.”;
(2) in sub-section (7), the following proviso shall be added, namely:— “Provided that the Government may, on the recommendations of the Council, notify certain classes of registered persons who shall pay to the Government the tax due or part thereof as per the return on or before the last date on which he is required to furnish such return, subject to such conditions and safeguards as may be specifi ed therein.”;
(3) in sub-section (9),—
(a) for the expression “in the return to be furnished for the month or quarter during which such omission or incorrect particulars are noticed”, the expression “in such form and manner as may be prescribed” shall be substituted;
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(b) in the proviso, for the expression “the end of the fi nancial year”, the expression “the end of the fi nancial year to which such details pertain” shall be substituted.
Insertion of new section 43A.