(1J)Every guideline issued by the Board under sub-section (1-I) shall be laid before each House of Parliament, and shall be binding on the Income-tax authorities and on the person liable to collect the sum.(II)in sub-section (2), for the words, brackets, figures and letter "sub-section (1) or sub-section (1C)", the words "this section" shall be substituted;(III)in sub-section (3), for the words, brackets, figures and letter "sub-section (1) or sub-section (1C)", the words "this section" shall be substituted;(IV)in sub-section (6A), in the first proviso, for the words "in accordance with the provisions of this section", the words, brackets, figures and letter "in accordance with the provisions of sub-section (1) and sub-section (1C)" shall be substituted;(V)in the Explanation, in clause (c), -(i)for the word "means", the words, brackets, figures and letter "with respect to sub-section (1) and sub-section (1F) means" shall be substituted;(ii)for the words, brackets, letters and figures "the monetary limits specified under clause (a) or clause (b) of section 44AB", the words "one crore rupees in case of business or fifty lakh rupees in case of profession" shall be substituted.
