Omission of section 146: the amendment removes that provision from the Income tax Act, altering the statutory framework. Section 53 of the amending Act effects the omission of section 146 from the Income tax Act, removing that provision from the statute and thereby altering ... Summary
Omission of section 146: the amendment removes that provision from the Income tax Act, altering the statutory framework.
Section 53 of the amending Act effects the omission of section 146 from the Income tax Act, removing that provision from the statute and thereby altering the statutory text and regulatory scaffold of the income tax legislation.
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