Income-tax Act amendment adds a cross-reference so return rules explicitly cover the mechanism in section 263(4). Amendment to section 349 inserts a cross-reference to section 263(4) in the provision governing return of income under Chapter XVII, thereby extending the return-related references to cover the consequence or mechanism established by section 263(4). The change is limited to the insertion of that specific reference.
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Provisions expressly mentioned in the judgment/order text.
Income-tax Act amendment adds a cross-reference so return rules explicitly cover the mechanism in section 263(4).
Amendment to section 349 inserts a cross-reference to section 263(4) in the provision governing return of income under Chapter XVII, thereby extending the return-related references to cover the consequence or mechanism established by section 263(4). The change is limited to the insertion of that specific reference.
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