Scope of tax relaxation expanded to include additional income tax provisions, broadening statutory authority under the cited clause. The amendment adds two specified income tax provisions to the bracketed enumeration in section 119(2)(a), thereby expanding the class of provisions whose terms may be relaxed under that clause; this textual insertion takes effect from the effective date specified in the amending Act.
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Provisions expressly mentioned in the judgment/order text.
Scope of tax relaxation expanded to include additional income tax provisions, broadening statutory authority under the cited clause.
The amendment adds two specified income tax provisions to the bracketed enumeration in section 119(2)(a), thereby expanding the class of provisions whose terms may be relaxed under that clause; this textual insertion takes effect from the effective date specified in the amending Act.
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