Extension of specified statutory period under Section 84 by amendment increases the term to twenty-three years. An amendment revises clause (iii) of sub-section (2) in the cited section of the Income-tax Act by substituting the prior temporal measure of eighteen ... Summary
Extension of specified statutory period under Section 84 by amendment increases the term to twenty-three years.
An amendment revises clause (iii) of sub-section (2) in the cited section of the Income-tax Act by substituting the prior temporal measure of eighteen years with twenty-three years, effecting a textual change to the prescribed duration in that clause without adding further conditions.
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