Section 21
Section 132 of the principal Act is amended—
ActIn forceProvision 21 of 43
Section 21
(a)
in subsection (1), by inserting after the words “tax under this Act” the words “or other taxes of every kind under any written law”; and
(b)
in paragraph (4)(d), by inserting after the words “tax under this Act” the words “or other taxes of every kind under any written law”.
new section 132A