Omission of subsection (2) of section 144A alters the statutory text of the Income tax Act without adding provisions. The Direct Tax Laws (Amendment) Act, 1987 amends the Income-tax Act, 1961 by providing that in section 144A sub section (2) shall be omitted, thereby removing that sub section from the statute.
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Provisions expressly mentioned in the judgment/order text.
Omission of subsection (2) of section 144A alters the statutory text of the Income tax Act without adding provisions.
The Direct Tax Laws (Amendment) Act, 1987 amends the Income-tax Act, 1961 by providing that in section 144A sub section (2) shall be omitted, thereby removing that sub section from the statute.
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