Amendment to section 293: removal of the term "assessment" from the statutory text, effective retrospectively. The Finance Act amends section 293 of the Income tax Act by removing the word "assessment", the term being deemed omitted with effect from 1 March 1987, ... Summary
Amendment to section 293: removal of the term "assessment" from the statutory text, effective retrospectively.
The Finance Act amends section 293 of the Income tax Act by removing the word "assessment", the term being deemed omitted with effect from 1 March 1987, thereby altering the statutory text of section 293 without introducing additional procedural or substantive provisions.
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