Amendment to Section 87 removes cross references to sections 88-88D, narrowing statutory cross references in tax law. Amendment revises section 87 of the Income-tax Act by deleting specified cross-references in subsection (1) and by omitting corresponding wording in subsection (2), thereby removing express statutory links between section 87 and the previously referenced provisions.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 87 removes cross references to sections 88-88D, narrowing statutory cross references in tax law.
Amendment revises section 87 of the Income-tax Act by deleting specified cross-references in subsection (1) and by omitting corresponding wording in subsection (2), thereby removing express statutory links between section 87 and the previously referenced provisions.
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