- In section 206C of the Income-tax Act,-(a)sub-section (1D) shall be omitted;(b)sub-section (1E) shall be omitted;(c)in sub-sections (2), (3), (3A) and sub-section (9), the words, brackets, figure and letter "or sub-section (ID)" wherever they occur, shall be omitted;(d)in sub-section (6A), in the first proviso, the words, brackets, figure and letter ", other than a person referred to in sub-section (1D)," shall be omitted;(e)in sub-section (7), in the proviso, the words, brackets, figure and letter ", other than a person referred to in sub-section (ID)," shall be omitted;(f)in the Explanation occurring after sub-section (11),-(A)in clause (aa),-(I)sub-clasuse (ii) shall be omitted;(II)after sub-clause (ii), the following sub-clause shall be inserted, namely:-"(iii) sub-section (1F) means a person who obtains in any sale, goods of the nature specified in the said sub-section, but does not include,-(A)the Central Government, a State Government and an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; or(B)a local authority as defined in Explanation to clause (20) of section 10; or(C)a public sector company which is engaged in the business of carrying passengers.";(B)clause (ab) shall be omitted.(C)in clause (c), for the words, brackets, figures and letters "or sub section (1D) are sold or services referred to in sub-section (ID) are provided", the words "are sold" shall be substituted.
