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Applicability of Section 23 clarified: it does not apply where notice under Section 24(1) has been issued. Clarifies that Section 23 shall not apply, and shall be deemed never to have applied, where a notice under sub section (1) of Section 24 has been issued by the Initiating Officer, with the insertion given retrospective effect from the 1st day of November, 2016.
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<h1>Applicability of Section 23 clarified: it does not apply where notice under Section 24(1) has been issued.</h1> Clarifies that Section 23 shall not apply, and shall be deemed never to have applied, where a notice under sub section (1) of Section 24 has been issued by the Initiating Officer, with the insertion given retrospective effect from the 1st day of November, 2016.
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