(i)[ payment of such amount ] [Inserted by Act 67 of 1984, Section 37 (w.e.f. 1.10.1984).][has caused or would cause genuine hardship] [ Substituted by Act 46 of 1986, Section 13, for " would cause genuine hardship" (w.r.e.f. 1.10.1984).][to the assessee;] [Inserted by Act 67 of 1984, Section 37 (w.e.f. 1.10.1984).]