Omission of Section 39 removes that provision from the Income tax Act under the amendment, altering the statute itself. Section 39 of the Income tax Act, 1961 is omitted by the Direct Tax Laws (Amendment) Act, 1987, effecting the deletion of that provision from the ... Summary
Omission of Section 39 removes that provision from the Income tax Act under the amendment, altering the statute itself.
Section 39 of the Income tax Act, 1961 is omitted by the Direct Tax Laws (Amendment) Act, 1987, effecting the deletion of that provision from the statutory text.
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