Amendment to section 143: omission of specified sub clauses alters the operative structure of income tax assessment provisions. The Finance (No. 2) Act, 1980 omits sub clauses (ii) and (iii) from clause (b) of sub section (1) of section 143 of the Income tax Act, effecting a ... Summary
Amendment to section 143: omission of specified sub clauses alters the operative structure of income tax assessment provisions.
The Finance (No. 2) Act, 1980 omits sub clauses (ii) and (iii) from clause (b) of sub section (1) of section 143 of the Income tax Act, effecting a textual deletion in the statute's assessment provisions.
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