Amendment to section 155 removes several assessment-related subsections and narrows their applicability under the Income-tax Act. Section 155 is amended to omit sub sections (3) and (13), and to omit sub sections (6), (7A), (8), (8A), (9), (9A), (10), (10B) and (10C) with the stated operative commencement; earlier textual substitutions in sub section (1) and the insertion (5B) were also subsequently omitted by a later amendment, reflecting successive deletions and narrowing of the section's operative provisions.
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Amendment to section 155 removes several assessment-related subsections and narrows their applicability under the Income-tax Act.
Section 155 is amended to omit sub sections (3) and (13), and to omit sub sections (6), (7A), (8), (8A), (9), (9A), (10), (10B) and (10C) with the stated operative commencement; earlier textual substitutions in sub section (1) and the insertion (5B) were also subsequently omitted by a later amendment, reflecting successive deletions and narrowing of the section's operative provisions.
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