Amendment to section 114: removal of the third proviso in sub-clause (ii) of clause (b). The statutory amendment removes the third proviso in sub-clause (ii) of clause (b) of section 114 of the Income-tax Act, excising that proviso while ... Summary
Amendment to section 114: removal of the third proviso in sub-clause (ii) of clause (b).
The statutory amendment removes the third proviso in sub-clause (ii) of clause (b) of section 114 of the Income-tax Act, excising that proviso while leaving the remainder of the provision intact.
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