Amendment to Section 45 expands referenced provisions to include Section 12 and Section 12A, broadening gift-tax references. Amendment to Section 45 expands internal cross-references: clause (e) substitutes a sole reference to section 11 with a reference to section 11 or section 12; Explanation 3 clause (i) expands the cross-reference to section 11 or section 12 or section 12A; Explanation 3 clause (ii) substitutes section 11 with section 11 or section 12. The substitutions operate to broaden the provisions referenced within Section 45 and its explanations, effective from the specified commencement date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 45 expands referenced provisions to include Section 12 and Section 12A, broadening gift-tax references.
Amendment to Section 45 expands internal cross-references: clause (e) substitutes a sole reference to section 11 with a reference to section 11 or section 12; Explanation 3 clause (i) expands the cross-reference to section 11 or section 12 or section 12A; Explanation 3 clause (ii) substitutes section 11 with section 11 or section 12. The substitutions operate to broaden the provisions referenced within Section 45 and its explanations, effective from the specified commencement date.
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