56.
In section 272A of the Income-tax Act, in sub-section (2), after clause (j),
the following clause shall be inserted with effect from the 1st day of April,
2005, namely:ó
ì(k)Ý
to deliver or cause to be delivered a copy of the statement within the time
specified in sub-section (3) of section 200 or the proviso to sub-section
(3) of section 206C,î.