Amendment to Section 37 removes specified subsections, altering the Income tax Act's provisions effective from 1 April 1981. Amendment omits sub sections (3A), (3B), (3C) and (3D) of Section 37 of the Income tax Act; the omission is effected by the Finance (No. 2) Act, 1980 and takes effect from the 1st day of April, 1981, resulting in those sub sections being removed from the statute as of that date.
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Amendment to Section 37 removes specified subsections, altering the Income tax Act's provisions effective from 1 April 1981.
Amendment omits sub sections (3A), (3B), (3C) and (3D) of Section 37 of the Income tax Act; the omission is effected by the Finance (No. 2) Act, 1980 and takes effect from the 1st day of April, 1981, resulting in those sub sections being removed from the statute as of that date.
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