(mma)[ the form in which the statement under section 285-B shall be delivered to the ] [Inserted by Act 41 of 1975, Section 79 (w.e.f. 1.4.1976).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).];