Omission of Explanation in income-tax enactment removes the explanatory gloss following the relevant provision, altering statutory text. The Finance Act, 2018 removes the Explanation that followed section 115Q of the Income-tax Act by excising that explanatory text from the statute, eliminating the prior interpretive or qualifying language and leaving the main provision to operate without that explanatory gloss.
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Provisions expressly mentioned in the judgment/order text.
Omission of Explanation in income-tax enactment removes the explanatory gloss following the relevant provision, altering statutory text.
The Finance Act, 2018 removes the Explanation that followed section 115Q of the Income-tax Act by excising that explanatory text from the statute, eliminating the prior interpretive or qualifying language and leaving the main provision to operate without that explanatory gloss.
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