Section 43B amendment extends the proviso to include clause (e), altering tax deduction timing with retroactive effect. The amendment directs that in the proviso to section 43B the words "or clause (e)" be inserted immediately after "or clause (d)", thereby extending the ... Summary
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Section 43B amendment extends the proviso to include clause (e), altering tax deduction timing with retroactive effect.
The amendment directs that in the proviso to section 43B the words "or clause (e)" be inserted immediately after "or clause (d)", thereby extending the proviso to cover clause (e) as well as clause (d); the insertion is deemed to have effect from the first day of April, 1997.
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