Omission of proviso alters application of the subsection, removing the proviso-based exception from the statute. The amendment effects the excision of the proviso to sub section (1) of section 187 of the Income tax Act, removing the specific exception and thereby ... Summary
Omission of proviso alters application of the subsection, removing the proviso-based exception from the statute.
The amendment effects the excision of the proviso to sub section (1) of section 187 of the Income tax Act, removing the specific exception and thereby changing the operative application of that subsection by textual modification.
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