Income tax amendment repositions a cross reference in the proviso to section 245R affecting applicant categorisation. The amendment alters the proviso to sub section (2) of section 245R by omitting an existing reference to applicants falling within a sub clause of clause (b) of section 245N from clause (iii), and then inserting that reference after the words referring to clause (b) of section 245N, effecting a textual repositioning of the cross reference within the proviso by means of specified omission and insertion.
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Provisions expressly mentioned in the judgment/order text.
Income tax amendment repositions a cross reference in the proviso to section 245R affecting applicant categorisation.
The amendment alters the proviso to sub section (2) of section 245R by omitting an existing reference to applicants falling within a sub clause of clause (b) of section 245N from clause (iii), and then inserting that reference after the words referring to clause (b) of section 245N, effecting a textual repositioning of the cross reference within the proviso by means of specified omission and insertion.
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