Amendment to Section 54H: substitution of specified section references updates statutory cross-references under the income-tax framework. Amendment to section 54H of the Income-tax Act substitutes the figures and letters '54EA, 54EB' with '54EC,' effecting a textual change to the statutory cross-reference within section 54H under the Finance Act, 2001.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 54H: substitution of specified section references updates statutory cross-references under the income-tax framework.
Amendment to section 54H of the Income-tax Act substitutes the figures and letters "54EA, 54EB" with "54EC," effecting a textual change to the statutory cross-reference within section 54H under the Finance Act, 2001.
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