Payment of tax inclusion clarified: amendment extends section 40 proviso to taxes under section 10(6)(vii) and (viia). Amendment to section 40 replaces clause (d) of the first proviso to sub-clause (v) of clause (a) so that the proviso expressly covers any payment of tax referred to in the specified sub-clauses of section 10(6). The change is a textual substitution to include those payments within the proviso's scope.
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Provisions expressly mentioned in the judgment/order text.
Payment of tax inclusion clarified: amendment extends section 40 proviso to taxes under section 10(6)(vii) and (viia).
Amendment to section 40 replaces clause (d) of the first proviso to sub-clause (v) of clause (a) so that the proviso expressly covers any payment of tax referred to in the specified sub-clauses of section 10(6). The change is a textual substitution to include those payments within the proviso's scope.
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