Cross-reference amendment to section 66 adds section 87A to the list of referenced provisions, altering its scope. The amendment substitutes the words and figures 'sections 87 and 88' in section 66 of the Income tax Act with the words, figures and letter 'sections 87, 87A and 88', thereby adding section 87A to the list of provisions referenced by section 66.
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Provisions expressly mentioned in the judgment/order text.
Cross-reference amendment to section 66 adds section 87A to the list of referenced provisions, altering its scope.
The amendment substitutes the words and figures "sections 87 and 88" in section 66 of the Income tax Act with the words, figures and letter "sections 87, 87A and 88", thereby adding section 87A to the list of provisions referenced by section 66.
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