s 9
Subsection 39(1) of the principal Act is amended— (a) in paragraph (d), by inserting after the word “widows” the word “, widowers”; (b) in paragraph (f), by substituting for the proviso the following proviso: “Provided that— (i) this paragraph shall not apply if the payer has paid the amount referred to in subsection (2) of that section; and (ii) where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the Director General in arriving at the adjusted income of the payer;”; (c) in paragraph (i), by substituting for the proviso the following proviso: “Provided that— (i) this paragraph shall not apply if the payer has paid the amount referred to in subsection (2) of that section; and (ii) where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the Director General in arriving at the adjusted income of the payer;”; and (d) in paragraph (j), by substituting for the proviso the following proviso: “Provided that— (i) this paragraph shall not apply if the payer has paid the amount referred to in subsection (2) of that section; and (ii) where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the Director General in arriving at the adjusted income of the payer;”. amendment of section 46