you requested for the version in force on 23/05/2013
incorporating all amendments published on or before 23/05/2013.
The closest version currently available is that of 16/12/2008.
Amendment of section 93A
50. Section 93A(1) of the principal Act is amended by inserting, immediately after the words “the assessment” in the 4th line, the words “or, where he is exempted from liability to furnish a return under section 62(2), in the notice of assessment served on him”.