Statutory cross-reference amendment expands section 349 to include section 263(4) within the Income-tax Act. Section 349 of the Income-tax Act is amended by inserting the words 'or 263(4)' after the reference to 'section 263(1)(c)'. The amendment expands the existing statutory cross-reference so that section 349 also applies to section 263(4), thereby aligning the provision with the added clause reference.
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Provisions expressly mentioned in the judgment/order text.
Statutory cross-reference amendment expands section 349 to include section 263(4) within the Income-tax Act.
Section 349 of the Income-tax Act is amended by inserting the words "or 263(4)" after the reference to "section 263(1)(c)". The amendment expands the existing statutory cross-reference so that section 349 also applies to section 263(4), thereby aligning the provision with the added clause reference.
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