Amendment to section 230A increasing the threshold was later omitted by subsequent finance legislation, removing it from the statute. The amendment substituted a higher monetary threshold in the Income-tax Act provision governing the relevant clause; that substitution was subsequently omitted by later finance legislation, removing the substituted threshold from the statutory text with effect from the finance statute's commencement date.
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Provisions expressly mentioned in the judgment/order text.
Amendment to section 230A increasing the threshold was later omitted by subsequent finance legislation, removing it from the statute.
The amendment substituted a higher monetary threshold in the Income-tax Act provision governing the relevant clause; that substitution was subsequently omitted by later finance legislation, removing the substituted threshold from the statutory text with effect from the finance statute's commencement date.
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