Amendment to section 45 removes specified subsections, altering statutory composition under the Income-tax Act framework. The amendment omits sub-Sections (2), (3) and (4) of section 45 of the Income-tax Act, effecting a direct deletion of those subordinate provisions from ... Summary
Amendment to section 45 removes specified subsections, altering statutory composition under the Income-tax Act framework.
The amendment omits sub-Sections (2), (3) and (4) of section 45 of the Income-tax Act, effecting a direct deletion of those subordinate provisions from the statute and changing the composition of section 45 without adding replacement text or procedural or transitional provisions.
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