Amendment to Section 153C clarifies reference to sub section (1) of section 153A and operates retrospectively. Amendment narrows the proviso in Section 153C by substituting a general reference to the related provision with a specific reference to sub section (1) of ... Summary
Amendment to Section 153C clarifies reference to sub section (1) of section 153A and operates retrospectively.
Amendment narrows the proviso in Section 153C by substituting a general reference to the related provision with a specific reference to sub section (1) of section 153A, and the substitution is declared to be deemed effective from an earlier operative date, making the change retrospective.
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