Reference update in income-tax law expands Section 29 coverage to include newly inserted provision, broadening related statutory scope. Amendment to the Income-tax Act substitutes the reference in Section 29 from 'sections 30 to 43' to 'sections 30 to 43A', thereby bringing the newly inserted provision 43A within the scope of Section 29's cross-referenced provisions under the Finance (No. 2) Act, 1967.
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Reference update in income-tax law expands Section 29 coverage to include newly inserted provision, broadening related statutory scope.
Amendment to the Income-tax Act substitutes the reference in Section 29 from "sections 30 to 43" to "sections 30 to 43A", thereby bringing the newly inserted provision 43A within the scope of Section 29's cross-referenced provisions under the Finance (No. 2) Act, 1967.
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