Section 9(1B) in The Taxation Laws (Amendment) Act, 2003
(1B)The person responsible for collecting tax under this section shall deliver or cause to be delivered to the Chief Commissioner or Commissioner one copy of the declaration referred to in sub- section (1A) on or before the seventh day of the month next following the month in which the declaration is furnished to him.";(c)in sub- section (3), for the words" seven days", the words" the prescribed time" shall be substituted;(d)in sub- section (5), for the words" ten days from the date of debit", the words" such period as may be prescribed from the time of debit" shall be substituted;(e)in sub- section (7), for the words" one and one- fourth per cent.", the words" one per cent." shall be substituted;(f)in the Explanation occurring at the end, in clause (a), for sub- clauses (i) and (ii), the following sub- clauses shall be substituted, namely:-" (i) a public sector company, the Central Government, a State Government, and an embassy, a high commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or(ii) a buyer in the retail sale of such goods purchased by him for personal consumption;".
