Omission of subsection in income-tax provision removes a specific statutory clause under the amended law. The Finance Act, 2023 amends section 111A of the Income-tax Act by omitting sub-section (3), deleting that specific provision from the statutory text while leaving other sub-sections of section 111A unchanged.
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Provisions expressly mentioned in the judgment/order text.
Omission of subsection in income-tax provision removes a specific statutory clause under the amended law.
The Finance Act, 2023 amends section 111A of the Income-tax Act by omitting sub-section (3), deleting that specific provision from the statutory text while leaving other sub-sections of section 111A unchanged.
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