Income-tax amendment revises section 351 wording by omitting a reference and replacing "ensure" with "enure". Section 351 of the Income-tax Act is amended in sub-section (1) by omitting the words and figures "or 346" from clause (b) and substituting "enure" for ... Summary
Income-tax amendment revises section 351 wording by omitting a reference and replacing "ensure" with "enure".
Section 351 of the Income-tax Act is amended in sub-section (1) by omitting the words and figures "or 346" from clause (b) and substituting "enure" for "ensure" in clause (c). The amendment is limited to these textual changes and does not introduce any new substantive condition or mechanism.
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