Removal of procedural subsection in Income tax Act eliminates a specified compliance provision, altering administrative procedure from enactment. The Taxation Laws (Amendment) Act, 1984 omits sub section (3) of section 288 of the Income tax Act; that omission is operative from the 1st day of ... Summary
Removal of procedural subsection in Income tax Act eliminates a specified compliance provision, altering administrative procedure from enactment.
The Taxation Laws (Amendment) Act, 1984 omits sub section (3) of section 288 of the Income tax Act; that omission is operative from the 1st day of October, 1984, removing the specified procedural provision from section 288 while leaving the rest of the section intact.
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