Inclusion of section 60A expands applicability of section 297(2)(l) of the Income tax Act by deemed insertion.

In clause (l) of sub section (2) of section 297 of the Income tax Act, the words, figures and letter constituting an additional provision are inserted after the reference to section 60 and are deemed always to have been inserted, thereby expanding the listed references within that clause to include the newly inserted provision.

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