Statutory cross-reference expansion broadens which provisions are incorporated by section 14 of the Companies Profits Surtax Act. The amendment expands the cross-references in section 14 of the Companies (Profits) Surtax Act, 1964 by replacing the prior words 'section 154 or section 155' with an extended list of specified sections, thereby broadening which provisions are incorporated by reference into section 14 without otherwise changing the Act's substantive text.
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Provisions expressly mentioned in the judgment/order text.
Statutory cross-reference expansion broadens which provisions are incorporated by section 14 of the Companies Profits Surtax Act.
The amendment expands the cross-references in section 14 of the Companies (Profits) Surtax Act, 1964 by replacing the prior words "section 154 or section 155" with an extended list of specified sections, thereby broadening which provisions are incorporated by reference into section 14 without otherwise changing the Act's substantive text.
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