Income-tax amendment narrows Schedule VII reference in section 332 clause (f) through textual substitution. Section 332 of the Income-tax Act is amended in sub-section (1), clause (f), by substituting the reference to Schedule VII from 'Table: Sl. No. 10 to (Table: Sl. No. 19)' with 'Table: Sl. Nos. 17 to 19.' The amendment narrows the schedule reference used in that clause and operates as a textual substitution within the existing provision.
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Income-tax amendment narrows Schedule VII reference in section 332 clause (f) through textual substitution.
Section 332 of the Income-tax Act is amended in sub-section (1), clause (f), by substituting the reference to Schedule VII from "Table: Sl. No. 10 to (Table: Sl. No. 19)" with "Table: Sl. Nos. 17 to 19." The amendment narrows the schedule reference used in that clause and operates as a textual substitution within the existing provision.
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