Removal of documentary requirement: statutory wording deleted to eliminate an express certificate requirement affecting tax proof rules. Amendment removes the words 'certificate or' from clause (a) of section 10 of the principal Act, eliminating an express reference to a certificate from the statutory catalogue of documentary prerequisites and thereby narrowing the list of expressly identified documentary items for the statute's transaction-related tax treatment.
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Provisions expressly mentioned in the judgment/order text.
Removal of documentary requirement: statutory wording deleted to eliminate an express certificate requirement affecting tax proof rules.
Amendment removes the words "certificate or" from clause (a) of section 10 of the principal Act, eliminating an express reference to a certificate from the statutory catalogue of documentary prerequisites and thereby narrowing the list of expressly identified documentary items for the statute's transaction-related tax treatment.
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