Amendment of section 29.

In the Principal Act, in section 29, in sub-section (2) - (a) in clause (b), for the words “returns for three consecutive tax periods’, the words “the return for a financial year beyond three months from the due date of furnishing the said return” shall be substituted ; (b) in clause (c), for the words “a continuous period of six months”, the words “such continuous tax period as may be prescribed” shall be substituted.