Amendment to section 33ABA removes the proviso to subsection (7), modifying the Income tax provision's application. The Finance Act, 1999 amends the Income tax Act by omitting the proviso to section 33ABA(7), effecting a direct deletion of that proviso while leaving the rest of sub section (7) as enacted.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 33ABA removes the proviso to subsection (7), modifying the Income tax provision's application.
The Finance Act, 1999 amends the Income tax Act by omitting the proviso to section 33ABA(7), effecting a direct deletion of that proviso while leaving the rest of sub section (7) as enacted.
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