Subject NOT available

Cb) in line 16, after the word 'person'/cr "," read " ;" (c) inline 25, for "principal Office" read "Principal Officer";

(ii) in NOTE 2, in line 7, for "rigorious" read "rigorous";

(3) at page 1135,—

CO in ANNBXURE A—PART II,—

(a) in sub-item Cii) of item 2, for "sec. 9 (ii)/20" read "sec. 1.9 (in/ao"; (b) inj item 3, for "carrid" read "carried"; Co) in NOTE i,f

Cii) in ANNEXURE B—PART I,—

(a) in the heading of penultimate column, for "pro-profession" read "profession": (b) in the hearting of last column,/or "owner¹" read "owner's" ;

(4) at page 1136,—

G) in ANNEXURE B—PART II, —

(a) in the heading of column (3), for "nunicipal" read "municipal" and insert "-" after the word "owner";

(b) in the heading of column (4),Jor "sec. b 23 Cij" read "sec. 23 (11": (c) in the heading of column ($).for " (z) minus C5)] " read [(2) mil us (11]", Cii) in ANNEXURE B—PART I I I—

Ca) in item 2, sub-item (c),for " mortage" read "morigage"; Cb) in NOTE 2, line 2, for "am unt", "valu" and "separatd" read ''amouni", "value" and "separately" respectively,

Cc) in NOTE 2, line 3. for "respct" read "respect";

C5) at page ii37>—

Ci) insert "ANNBXURE—C : PART—I CSub-Part A)—contd." at ine top: Cii) in line 4, insert "]" after the words 'closing stock'; CHi) inline 6./or " atached", read "attached"; Civ)inline 12^ insert " /' after the word "shown"; Cv)in line 183 for "PROFIT LOSS" read "PROFIT/LOSS",

(6) at page 1138,—

(i) insert "ANNEXURE—C : PART I CSub-Part Bj—contd." at the top;

Cii) in ANNEXURE C—PART I—Sub-Part B,—

Ca) in item 3, sub-item (k)for "rule 6/DD" read "rule 6DD" ; Cb) in item 4, sub-item Qo) for "charg able" read "chargeable"; Cc)in item 9,fvr "o hei" lead "other",

f7) at page 1139,—

Ci) insert "ANNEXURE C—PART I Ccontd.)" in the befiinintig: Cii) in ANNEXURE C—PART I—SUB-PART C, m th

C8) at page 1140^—

in ANNEXURE D—PART I, in the heif ling of column(6), ior "Transferees' name" read "Transferee's name":

Cy) at page 1142,—

inline l.for "CARRIED FOR WARD" rtW'CARRIED FORWARD";

C10) at page I I 4 4 J—

Ci) in ANNEXURE V—PART III,—

omit ths horizontal line occurring just above "Income included in total income on which double taxation relief is claimed undiir section";

Cii) in ANNEXURE &~PART I, in item 2 line. i,for "item Ci)" read "itLm 1 Ci)": (iii) in ANNEXURE G— PART II,—

(a) In line 2, far "claration" read "declaration";

(b) inline 4, insert" 1." in the beginnii g; (c) in line 5, for "his return" c""rf "this return";

(U) At page 1T45,

(1)rf"Zefe"Annexure G(Cotd.)" occurring at the top; (ii) in line 2, for "SECTION 133/39" read "SECTION 133/139": (iii) in ANNEXURE H—item 3,—

(a) in the penultimate tine, Aw''weather" fWtT'whethei". (b)in the last line, for "credit to" read "credit o t ";

Civ) in line 13 from bottom , far" fin the case ol Individuals, wriic fim the surname" read "(In the case of Individuals; write first the surname)" ;

(v)in line 11 from bottom, for "Previous vear etnded on :" rtad "Previous year f 8) ended on";

Cvi) in line 7 from bottom (or "whether Individual Hindu undivided" read "whether Individual, Hindu undivided";

fu) at page 1146,—

m PART I—

(i) in item 4. for "PROFITS AND GAINS OF BUSINESS OR PROFESSION

(Annexure D)" read

"PROFITS AND GAINS OF BUSINESS OR PROFESSION (Annexurc D)";

(;i) in item 5,—

fa) in line \, omit "I" occurring after "(Annexure E)"; Cb) in line 4j for " (c) " read "(b)"i

(iii) in item 7, for " 73 (1) 75 (1) 76" read "73 (1), 75 (1). 76"; (iv) in item 8, sub—item (ii);,

(a) in line i, for "section 33 (2V33A" read seclion 33 fa)/?3A (2)";

(b)inline2.DWj( " (.2)"; (v) in item I2j aub^—item (b), for "spousc/inor child" read ''spousc/mmor child";

(1 ^) at page 1147, in rhc VERIFICATION, read part (b) as below:—

(b) there is no other income. Including income of any other person, in respect of which **I am chargeable to tax under the Income—.fax Act, 1961, the said per8on Is

(14) at page H48j—

(i) in NOTE 1, for "section i4(oA d l" read "section 140A"; (iii NOTH 2 shall be read as below:—

"NOTE 2. BEFORE SIGNING THE VERIFICATION, THE SIGNATORY SHOULD SATISFY HIMSELF THAT THIS RETURN AND THE ACCOMPANYING ANNEXURES AND STATEMENTS ARE CORRECT AND COMPLETE IN ALL RESPECTS. (Any person making a false state- ment in thii return or the acco npanying annexures or Statements shall be liable to prosecution under Sec. 277 of the Income-tax Act, 1961 and on conviction be punishable with rigorious imprisonment which shall n ot ordinarily be less than six months and may extend to two years').";

(Hi) in ANNEXURE A-PARTL—

(a) in item 1, insert "," after "(including arrears or advance of Balary)", "(including commuted value of pension)" and "gratuity due";

(b) in item 3(a") for "concession" read "concessional" and omit *'al" occurlng after 'sec.';

(V) in item 3(b)for "concession" read "concessional" and insert "l" after 'i7(2)(iil) and "/'after "(See Note)";

(d) inline 1 of the NOTE, for "interest in th" read "Interest in the";

(15") at page 1149,—

In ANNEXURE B, in Hnc4,/of "Gross amount if interest", read "Gross amount of interest";

(16) at page 1150,—

(0 In Une 5, instrt"," after the words "If a part owner";

(ii) in line 12, for "Se,f-occupied" rtad "Self-occupied"; (in) inline 21,/w "ANNUAL VA UE" w ai "ANNUAL VALUE"; (iv) in line 32,/or "SECTION 23(2X3)" read "SECTION 23(2)1(3)";

(17) at page 1151,—

(0 i n l i ne T &2for "NOT COMPRISED IN PART I I" rwwf "(NOT COMPRISED IN PART II);

C ") in PART III, in the heading of column 4 i'""" "-" before "second proviio to sec. 23(I)"J

(iii) in PART TV,—

(a) in item 2(i) for "sec. 24(i)(i)" read "sec. 24(i)(ix.)"; (*) in item 2()) for "sec. 24(i)( )"read "sec. 24(i)(x)"i

(18) at page 1152,—

in ANNEXURE D-PART I, (i) in item 8, insert"," after the word "MAINTAINED" j (*"") in item 9,

(a) in line 2, for "recipts" read "receipts"; ib) in line 3, for "busness" read "business"; (e) in line 4, for "inter a, la" and "fauidry" read "inter alia" and "sundry" respectively ;

(d) in line 6, for "previous yftr" mad "previous year";

(tti) in item 10, for "Additiona" occurring in the beginning read "Additional"; (iv) in item io(a), for "ahowon" occurringin line 3 rtad "shown";

(19) at pageii53,—

in SUB-PART B,

(a) in item 2(b) insert "," after the words "Income-tax" and 'penalty'; (b) in item z(i)itu*rt "-"in between the Words ^Depreciation' and 'considered'; (c) in item 2(j), for "Forms Nos." read "Forms No."; (d)initem3(i),"W^'"3" after the word'advertising' and for~"sec. 37(3) "n (4)" read "sec. 37(3) and (4);

(20) at page 1154,—

(0 in line 9, for "provision" rtad "provision"; (ii) in SUB-PART C;

(a) in the heading of column 5, insert "," after 'alterations'; (b) at the end ofthe page, insert "TOTAL'Mn the extreme left hand side;

(21) at page 1155,—

(0 omit the first line containing figures " iJ2 , 3 , 4J5 , 6& 7"; (ii) In NOTE I, for "section 37(4) ii)" rtad "section 37(4)(H)5"; (tfl) in NOTE 2, for "taken on lease or owned by the asseasee" read "taken on lease or is owned by the assessee";

(fo) in NOTE 3, line 2, insert "," after "or any earlier year" and "," after "180 days or more";

(v) in the head-line of PART II, for "BODY FOR INDIVIDUALS" rtad "BODY OF INDIVIDUALS"!

(92) at page 1156,—

(f) in the h"ad-Hne of PART III, for "LOSSES ALLOWANCES" read "LOSSES/ ALLOWANCES" j

(ii) inPARTIII.the heading of column 8 shall be read asunder:—

Amount

Asienjirrnt year to which it pertains

Business (other Specutatton business than speculation) & profession

(a3) at page 1157,—

(0 Inline 1, for "ANNEXURE E-conts.""od "ANNEXURE E-contd.1";

(ii) in ANNEXURE E—PART II,—

(a) in the heading of column (a), omit "rights"; (*) in the heading of column (4), for "assets" read "asset"; (c) in the m^n heading of columns (6), (7) and (8), for "(2)—(3)—(4)+ (5)" fad " W - ( 3 ) + ( 4 ) + ( 5 ) ";

(d) in the second line below "TOTAL", for "stfctioh 53, 54 54 ot J4.B"r"ad "section 53, 54 or 54B";

(") in NOTE 2, for "154%" read " l ' i " 5 4 "; (/) insert horizontal line just below NOTE 2;

(ft") in the head-line of ANNEXURE F, for "INCOME FROM THE OTHER SOURCES" read "INCOME FROM OTHER SOURCES";

(24) at page 1158,—

"my name _ __ __ ^ th; Hi(ti:Oi ch? p.Tsan for and on whose behajfthis m um is furrishcc¹ ci in ihe rnme of any other pcrsonj

(b) rhereis no othcrincome,includingincome of any other person in respect of which *Iam

(he paraon for and on whose behalf this return is, furnished is chargeable 10 tax under the Ir enjne- taxAct, 1961.";

flO i n l i n e! ofNOTE ijor " given" "wrf"Give";

(34) at page 1171 ,~

(7)

(8)

(6)

(iii) in ANNEXURE G, for

"TAX DEDUCTED AT SOURCE (Attach certificates)

ADVANCE TAX

Date of Amount "

Particulars Amount

Payment

read

"TAX DEDUCTED AT SOURCE (Attach certificates)

Particulars Amount ADVANCE TAX

Dale of payment Amount "

(iv) in ihe NOTE below ANNEXUR£ G ,~ (a) in line J,for "pro-paid taxi:" read "prc-pajd taxes".;

1,41) at page 1180,—

(i) inline 16 From boiiom, for "exemption under section II is forfieted", read "exemption under section T us forfeited" (ii) in line 14 from bouom. Insert"," afler 'agairisl both'.

[No. 284/F. No. i4i(i2V77-TPL]

O.V. BHARDWAJ, Secretary, Central Board of Direct Taxes.

WONTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MlNTO ROAD, NEW

DELHI AND PUBLISHED BY THH MANAGER OF PUBLICATIONS, DELHI, 1 9 73