Amendment to section 285B removes the 'as employee or otherwise' phrase, narrowing the provision's applicability. The amendment omits the phrase "as employee or otherwise" from section 285B of the Income-tax Act, effecting a textual narrowing of the provision's ... Summary
Amendment to section 285B removes the 'as employee or otherwise' phrase, narrowing the provision's applicability.
The amendment omits the phrase "as employee or otherwise" from section 285B of the Income-tax Act, effecting a textual narrowing of the provision's expressed categories and altering its applicability from the stated commencement date.
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