Cross-reference deletion in capital gains relief narrows scope of linked exemptions under Income Tax provision. Amendment deletes the figures and letter ", 54E" from section 54H of the Income tax Act, removing the statutory cross-reference to section 54E and thereby ... Summary
Cross-reference deletion in capital gains relief narrows scope of linked exemptions under Income Tax provision.
Amendment deletes the figures and letter ", 54E" from section 54H of the Income tax Act, removing the statutory cross-reference to section 54E and thereby altering the textual link between those provisions without otherwise modifying the substantive relief or eligibility language.
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