Temporal limitation under section 153A: statutory amendment confines applicability to a defined prior period for assessments. Amendment inserts "but on or before the 31st day of March, 2021" into sub section (1) of section 153A immediately after the words "after the 31st day of ... Summary
Temporal limitation under section 153A: statutory amendment confines applicability to a defined prior period for assessments.
Amendment inserts "but on or before the 31st day of March, 2021" into sub section (1) of section 153A immediately after the words "after the 31st day of May, 2003", thereby narrowing the operative temporal scope of the opening portion of that sub section.
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