(a)[ has furnished under sub-section (1) or sub-section (2) or sub-section (3) or sub-section (5) of section 209-A, or under sub-section (1) or sub-section (2) of section 212, an estimate of the advance tax payable by him which he knew or had reason to believe to be untrue, or] [ Substituted by Act 19 of 1978, Section 31, for Clause (a) (w.e.f. 1.6.1978).](aa)[ has furnished ] [ Inserted by Act 29 of 1977, Section 27 (w.e.f. 1.9.1977).][under sub-section (4) of section 209-A or under] [ Inserted by Act 19 of 1978, Section 21 (w.e.f. 1.6.1978).][sub-section (3-A) of section 212 an estimate of the advance tax payable by him which he knew or had reason to believe to be untrue, or] [ Inserted by Act 29 of 1977, Section 27 (w.e.f. 1.9.1977).]
