Reference year amendment in section 144C proviso updates the cited year to a later year. Amendment updates the proviso to section 144C of the Income tax Act by substituting the previously cited calendar year with a later calendar year in sub ... Summary
Reference year amendment in section 144C proviso updates the cited year to a later year.
Amendment updates the proviso to section 144C of the Income tax Act by substituting the previously cited calendar year with a later calendar year in sub section (14C), confined to a textual replacement of the year reference without changing the remaining operative language or scope.
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