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Section 78

Amendment of section 82a

of Finance (No. 2) Act 2023

ActIn forceProvision 162 of 223
Section 78

Section 82a of the principal Act is amended by inserting after subsection (3) the following subsection:

“(3a)  For the purposes of subsection (1), a person referred to under subsection 27(2) may authorize in writing an employee to furnish on his behalf any form prescribed under this Act in the manner provided for in subsection (1).”.

Finance (No. 2)