Tax amendment: Section 90 revised to remove the phrase 'including super tax', narrowing clause (a)'s scope. The Finance Act, 1965 amends Section 90 of the Income Tax Act by omitting, in clause (a), the brackets and words 'including super tax', thereby removing the express inclusion of super tax from that clause.
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Provisions expressly mentioned in the judgment/order text.
Tax amendment: Section 90 revised to remove the phrase 'including super tax', narrowing clause (a)'s scope.
The Finance Act, 1965 amends Section 90 of the Income Tax Act by omitting, in clause (a), the brackets and words "including super tax", thereby removing the express inclusion of super tax from that clause.
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