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Section 22

Amendment of section 152a

of Finance Act 2015

ActIn forceProvision 22 of 59
Section 22

Section 152a of the principal Act is amended by substituting for subsection (1) the following subsection:

“(1) Any person or class of persons—

(a)

shall, if so required under this Act; or

(b)

may, if so allowed by the Director General,

Act 773

furnish any form prescribed under this Act on an electronic medium or by way of an electronic transmission.”.