Reference expansion in Section 37 now includes section 80VV, formally extending the list of cross referenced provisions. Amendment inserts a cross reference to section 80VV into section 37(1) of the Income tax Act by adding the words "and section 80VV" after the existing ... Summary
Reference expansion in Section 37 now includes section 80VV, formally extending the list of cross referenced provisions.
Amendment inserts a cross reference to section 80VV into section 37(1) of the Income tax Act by adding the words "and section 80VV" after the existing reference to "sections 30 to 36", thereby expanding the list of provisions cited in that sub section.
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