Income-tax amendment revises section 351 wording by omitting a reference and replacing 'ensure' with 'enure'. Section 351 of the Income-tax Act is amended in sub-section (1) by omitting the words and figures 'or 346' from clause (b) and substituting 'enure' for 'ensure' in clause (c). The amendment is limited to these textual changes and does not introduce any new substantive condition or mechanism.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income-tax amendment revises section 351 wording by omitting a reference and replacing "ensure" with "enure".
Section 351 of the Income-tax Act is amended in sub-section (1) by omitting the words and figures "or 346" from clause (b) and substituting "enure" for "ensure" in clause (c). The amendment is limited to these textual changes and does not introduce any new substantive condition or mechanism.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
