(b)has [* * *] [ Omitted by Act 46 of 1986, Section 25 (w.e.f. 10.9.1986).][failed to furnish an estimate of the advance tax payable by him in accordance with the provisions of ] [Substituted by Act 14 of 1969, Section 22, for Section 273 (w.e.f. 1.4.1970).][clause (b) of sub-section (1) of section 209-A] [ Substituted by Act 19 of 1978, Section 31, for " sub-Section (3) of section 212" (w.e.f. 1.6.1978).][, or ] [Substituted by Act 14 of 1969, Section 22, for Section 273 (w.e.f. 1.4.1970).]
