Amendment to Income-tax Act section 351 omits a cross-reference and corrects wording in clause (c). Amendment to the Income-tax Act revises subsection (1) of section 351 by omitting the words and figures "or 346" from clause (b) and substituting "ensure" ... Summary
Amendment to Income-tax Act section 351 omits a cross-reference and corrects wording in clause (c).
Amendment to the Income-tax Act revises subsection (1) of section 351 by omitting the words and figures "or 346" from clause (b) and substituting "ensure" with "enure" in clause (c), with the amendment taking effect from 1 April 2026.
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