The following lines contain the word 'select', 'insert', 'update' or 'delete':
SELECT nit_required INTO nit_reqd
FROM JL_CO_GL_NIT_ACCTS
WHERE account_code = account and
chart_of_accounts_id = (SELECT chart_of_accounts_id
FROM gl_sets_of_books
WHERE set_of_books_id = sob_id);