Amendment to income tax reference list expands a clause by inserting an additional figure and two alphanumeric entries under tax law. Amendment to the Income tax Act revises the roster of referenced figures in sub section (2), clause (a) of section 119 by inserting an additional figure before an existing entry and by adding two further entries after another existing entry, thereby altering the sequence and content of listed items in that clause.
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Provisions expressly mentioned in the judgment/order text.
Amendment to income tax reference list expands a clause by inserting an additional figure and two alphanumeric entries under tax law.
Amendment to the Income tax Act revises the roster of referenced figures in sub section (2), clause (a) of section 119 by inserting an additional figure before an existing entry and by adding two further entries after another existing entry, thereby altering the sequence and content of listed items in that clause.
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