Schedule amendment expands referenced income-tax sections, extending the covered range to include an additional section. Operative change: textual substitution in the First Schedule replaces the prior reference to a range of sections with a new reference extending that range ... Summary
Schedule amendment expands referenced income-tax sections, extending the covered range to include an additional section.
Operative change: textual substitution in the First Schedule replaces the prior reference to a range of sections with a new reference extending that range to include an additional section, thereby bringing the added provision within the Schedule's scope.
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