Amendment of section 253 updates the proviso year, extending the operative deadline to next year. Amendment effects a targeted textual change to section 253 of the Income-tax Act by substituting the year figure in the proviso to sub-section (9), ... Summary
Amendment of section 253 updates the proviso year, extending the operative deadline to next year.
Amendment effects a targeted textual change to section 253 of the Income-tax Act by substituting the year figure in the proviso to sub-section (9), thereby shifting the referenced operative year forward. The change is confined to replacing the specific year numeral in the proviso; no other wording, procedural mechanism, or substantive provision of sub-section (9) is altered.
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