Statutory amendment changes the wording of an Income-tax provision by substituting "three" for "one". Section 140 of the Income-tax Act is amended in sub-section (16), clause (b), sub-clause (ii), by substituting the word "three" for the word "one". The ... Summary
Statutory amendment changes the wording of an Income-tax provision by substituting "three" for "one".
Section 140 of the Income-tax Act is amended in sub-section (16), clause (b), sub-clause (ii), by substituting the word "three" for the word "one". The amendment is a textual change within the existing provision and no additional substantive detail is supplied in the source text.
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