Statutory amendment: internal reference changed and designation requirement removed in income tax procedural provision. Amendment to section 246A replaces the reference to sub-section (1A) with sub-section (2) in clause (ja) and omits the words limiting clause (n) to ... Summary
Statutory amendment: internal reference changed and designation requirement removed in income tax procedural provision.
Amendment to section 246A replaces the reference to sub-section (1A) with sub-section (2) in clause (ja) and omits the words limiting clause (n) to actions "made by a Deputy Commissioner", thereby altering the internal cross-reference and removing the designation requirement.
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