Reference expansion in tax provision: Section 44 now includes section 43A, broadening applicable income-tax provisions. The amendment substitutes the existing statutory cross-reference in Section 44 so that the prior reference to a block of provisions is expanded to include ... Summary
Reference expansion in tax provision: Section 44 now includes section 43A, broadening applicable income-tax provisions.
The amendment substitutes the existing statutory cross-reference in Section 44 so that the prior reference to a block of provisions is expanded to include an additional adjacent provision, thereby bringing that newly cited provision within the scope of rules applied through Section 44.
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