The Income Tax Act, 1967, is hereby amended -
(a) in section 94 by the substitution of the following paragraph for paragraph (d):
"(d) any person who as an agent manages premises or is in receipt of rent or other payments arising from premises to prepare and deliver to the inspector a return containing -
(i) the full address of all such premises,
(ii) the name and address of every person to whom such premises belong,
(iii) a statement of all rents and other such payments arising from such premises, and
(iv) such other particulars relating to all such premises as may be specified in the notice.",
(b) in section 173 -
(i) by the insertion, in subsection (2), of "(which, for the purposes of this section, shall be deemed to include a Minister of the Government and any body established by or under statute)" after the term "body of persons", where it first occurs, and the said subsection (2), other than paragraphs (a) and (b), as so amended, is set out in the Table to this section,