(l)[ to deliver or cause to be delivered the ] [ Inserted by Act 18 of 2005, Section 60 (w.e.f. 1.6.2005).][statements] [ Substituted by Act 33 of 2009, Section 75, for " quarterly return" (w.e.f. 1.10.2009).][within the time specified in sub-section (1) of section 206-A,] [ Inserted by Act 18 of 2005, Section 60 (w.e.f. 1.6.2005).]