Statutory amendment: deletion of a Chapter XVII B cross reference in clause (d) alters the clause's express wording. Amendment removes an express cross-reference within clause (d) of Section 276 of the Income tax Act by deleting the words "by the provisions of Chapter ... Summary
Statutory amendment: deletion of a Chapter XVII B cross reference in clause (d) alters the clause's express wording.
Amendment removes an express cross-reference within clause (d) of Section 276 of the Income tax Act by deleting the words "by the provisions of Chapter XVII-B or", effecting a textual revision that excises the explicit mention of Chapter XVII B from clause (d) without adding new substantive provisions.
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