Section 144A amendment substitutes the term 'sub section' with 'section' in the Act's Explanation, clarifying reference. The Explanation to section 144A of the Income tax Act is amended by substituting the word 'sub section' with the word 'section,' effected by the Direct Tax Laws (Amendment) Act, 1989.
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Provisions expressly mentioned in the judgment/order text.
Section 144A amendment substitutes the term 'sub section' with 'section' in the Act's Explanation, clarifying reference.
The Explanation to section 144A of the Income tax Act is amended by substituting the word "sub section" with the word "section," effected by the Direct Tax Laws (Amendment) Act, 1989.
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