https://www.taxtmi.com/acts?id=9624 The Finance Act, 2002 amends section 23D by omitting the words "except in the case of a resident applicant" from the first proviso to subsection (2), thereby removing the residency-based exception and altering the proviso's statutory wording and application. en-us Tue, 21 Oct 2008 14:22:22 +0530 Tue, 21 Oct 2008 14:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=9624 The Finance Act, 2002 amends section 23D by omitting the words "except in the case of a resident applicant" from the first proviso to subsection (2), thereby removing the residency-based exception and altering the proviso's statutory wording and application. Act-Rules F. Acts / Amendment Acts Tue, 21 Oct 2008 14:22:22 +0530 https://www.taxtmi.com/acts?id=9624