Amendment to Section 280C narrows its application by excluding assessment years commencing on or after a specified date. The amendment restricts the operative scope of section 280C by substituting the opening phrase of the primary subsection to confine application to ... Summary
Amendment to Section 280C narrows its application by excluding assessment years commencing on or after a specified date.
The amendment restricts the operative scope of section 280C by substituting the opening phrase of the primary subsection to confine application to assessment years before a specified date, and by inserting identical temporal exclusion language into a clause of a subsequent subsection so that assessment years commencing on or after that specified date are excluded.
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