Section 58 amendment expands the referenced sub-clause scope to include two sub-clauses, changing income tax applicability.

The amendment substitutes the reference in section 58(1A) of the Income-tax Act, replacing the citation of sub-clause (iia) with a combined citation of sub-clauses (ia) and (iia), thereby broadening the provision's internal cross-reference; the substitution is effective from the commencement of the fiscal year beginning on the first day of April, 2018.

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