https://www.taxtmi.com/acts?id=19658 Amendment inserts Explanation 3 into section 3A clarifying that the word factor includes its plural for the purposes of sub sections (2) and (3), removing ambiguity as to singular and plural usage and ensuring consistent application within the operative provisions. en-us Thu, 07 May 2015 14:55:38 +0530 Sat, 09 May 2015 12:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19658 Amendment inserts Explanation 3 into section 3A clarifying that the word factor includes its plural for the purposes of sub sections (2) and (3), removing ambiguity as to singular and plural usage and ensuring consistent application within the operative provisions. Act-Rules F. Acts / Amendment Acts Thu, 07 May 2015 14:55:38 +0530 https://www.taxtmi.com/acts?id=19658