Inclusion of schemes under section 71 expands the scope of section 94(4) to cover administrative schemes and notifications. The amendment substitutes the words "Chapter and every notification" in section 94(4) with "Chapter, Scheme framed under section 71 and every ... Summary
Inclusion of schemes under section 71 expands the scope of section 94(4) to cover administrative schemes and notifications.
The amendment substitutes the words "Chapter and every notification" in section 94(4) with "Chapter, Scheme framed under section 71 and every notification," thereby expressly including schemes framed under the enabling provision within the scope of section 94(4).
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