Amendment to section 276 removes a cross reference to return provisions and omits a separate clause. The amendment to section 276 deletes the cross reference to sub section (2) of section 139 from clause (b) and omits clause (c), resulting in the removal ... Summary
Amendment to section 276 removes a cross reference to return provisions and omits a separate clause.
The amendment to section 276 deletes the cross reference to sub section (2) of section 139 from clause (b) and omits clause (c), resulting in the removal of that textual link and the excision of the separate clause from section 276.
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