Tax amendment narrows section 165(7) by deleting the reference to section 144 from the provision. Section 165(7) of the Income-tax Act is amended by omitting the words and figures "under section 144 or". The amendment narrows the textual reference in ... Summary
Tax amendment narrows section 165(7) by deleting the reference to section 144 from the provision.
Section 165(7) of the Income-tax Act is amended by omitting the words and figures "under section 144 or". The amendment narrows the textual reference in sub-section (7) by removing the specified link to section 144, while leaving the remaining language of the provision intact.
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