Amendment to section: omission of explanatory provision changes subsection applicability in income tax regime. Amendment to section 164 of the Income-tax Act omits Explanation 2, removing prior explanatory qualification and consequential textual substitutions in the opening formulation and provisos, thereby streamlining the section's operative scope so that its application is governed by the remaining subsections without the excised explanatory material.
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Amendment to section: omission of explanatory provision changes subsection applicability in income tax regime.
Amendment to section 164 of the Income-tax Act omits Explanation 2, removing prior explanatory qualification and consequential textual substitutions in the opening formulation and provisos, thereby streamlining the section's operative scope so that its application is governed by the remaining subsections without the excised explanatory material.
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