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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Income-tax Act Section 218 Amended: Sub-section (2) Now Includes Reference to Sub-section (3A) Provisions.</h1> Section 218 of the Income-tax Act is amended by the Finance Act, 1969. In sub-section (2), the amendment involves the insertion of the words, brackets, figure, and letter 'or sub-section (3A)' following the existing reference to 'sub-section (3)'. This change expands the applicability of sub-section (2) to include the provisions outlined in the newly referenced sub-section (3A).