Amendment to Section 164 removes total world income phrase, narrowing the taxable scope under the Income Tax Act. The Finance Act, 1965 amends Section 164 of the Income Tax Act by deleting the phrase "or total world income", effecting a textual narrowing of the ... Summary
Amendment to Section 164 removes total world income phrase, narrowing the taxable scope under the Income Tax Act.
The Finance Act, 1965 amends Section 164 of the Income Tax Act by deleting the phrase "or total world income", effecting a textual narrowing of the provision's scope through omission rather than substitution.
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