Removal of super tax references in Section 209 restructures clauses, omitting clause (b) and revising the Explanation. The amendment excises references to super tax from specified sub clauses of clause (a), omits clause (b), removes a bracketed letter in a sub clause, and ... Summary
Removal of super tax references in Section 209 restructures clauses, omitting clause (b) and revising the Explanation.
The amendment excises references to super tax from specified sub clauses of clause (a), omits clause (b), removes a bracketed letter in a sub clause, and substitutes the Explanation's reference to both clauses with a reference to the remaining clause (a), aligning the Explanation with the revised clause structure.
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