Section 38
Section 65 of the principal Act is amended—
of Service Tax (Amendment) Act 2019
Amendment ActIn forceProvision 38 of 52
Section 38
(a)
in paragraph (b), by inserting after the word “return” the words “or declaration”; and
(b)
in paragraph (c), by inserting after the word “return” the words “, declaration”.
Amendment of section 68