Amendment to Section 234 expands cross-references to include Section 141A, altering statutory reference drafting. Amendment to section 234 substitutes the reference to section 141 with a reference to section 141 or section 141A, effective from the 1st day of April, ... Summary
Amendment to Section 234 expands cross-references to include Section 141A, altering statutory reference drafting.
Amendment to section 234 substitutes the reference to section 141 with a reference to section 141 or section 141A, effective from the 1st day of April, 1968, and omits the words and figures "section 141 or", thereby altering statutory cross-references within the Income-tax Act.
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