Section 34

in subsection (1), by substituting for the proviso to that subsection the following proviso:

“Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.”; and

by inserting after subsection (3) the following subsection:

“(3A) Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (1)

is increased by a sum under subsection (2), the Director

General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director General shall repay the same.”.

Amendment of section 109D