Amendment of section 282B.

51. In section 282B of the Income-tax Act [as inserted by section 78 of the Finance (No. 2) Act, 2009 (33 of 2009)], with effect from the 1st day of October, 2010,

          (a)  in sub-section (1), for the words income-tax authority shall, the words, figures and letters income-tax authority shall, on or after the 1st day of July, 2011, shall be substituted;

          (b)  in sub-section (3), for the words received by, the words, figures and letters received, on or after the 1st day of July, 2011, by shall be substituted.