Amendment to Section 280X removes the parenthetical exclusion for super tax, changing the provision's textual scope. Amendment to Section 280X of the Income Tax Act excises the parenthetical exclusion for super tax from subsection (2), deleting the words "(but not super ... Summary
Amendment to Section 280X removes the parenthetical exclusion for super tax, changing the provision's textual scope.
Amendment to Section 280X of the Income Tax Act excises the parenthetical exclusion for super tax from subsection (2), deleting the words "(but not super tax)" and thereby removing an express textual carve out that previously distinguished super tax from the provision's application.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.