Failure to comply with the provisions of section 269SS.—Omitted by the Direct Tax Laws (Amendment) Act, 1987 (4 of 1987), s. 119 (w.e.f. 1-4-1989). Earlier it was inserted by the Finance Act (21 of 1984), s. 31 (w.e.f. 1-4-1984) and later on amended by the Taxation Laws (Amendments and Miscellaneous Provisions) Act (46 of 1986), s. 27 (w.e.f. 10-9-1986).