Gender-neutral drafting: amendment removes gendered pronoun from tax provision to refer simply to total income. The Finance Act, 1963 deletes the word "his" occurring before the words "total income" in the identified sub clause of Section 271(1)(a), thereby ... Summary
Gender-neutral drafting: amendment removes gendered pronoun from tax provision to refer simply to total income.
The Finance Act, 1963 deletes the word "his" occurring before the words "total income" in the identified sub clause of Section 271(1)(a), thereby converting the statutory phrase to refer directly to "total income" without a gendered pronoun.
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