Amendment of section 24

In section 24 of the principal Act,— (i) in sub-section (1), for the mark "colon", the mark "comma" shall be substituted ; (ii) after sub-section (1) so amended, the words "after payment of the tax due" shall be inserted ; (iii) second proviso to sub-section (4) shall be deleted ; (iv) after the first proviso to sub-section (4), the following sub-section shall be added, namely:— "(5) Any return furnished under sub-sections (1), (2) and (3) shall not be valid unless it is accompanied by a Treasury receipt showing the deposit of the tax due and the amount so paid shall be adjusted against the final assessment made under section 25”.