https://www.taxtmi.com/acts?id=32577 The amendment adds an Explanation to section 79 stating that the word "person" shall include "distinct persons" as referred to in sub section (4) or, as the case may be, sub section (5) of section 25, thereby aligning section 79's scope with the distinct person/grouping concept in section 25. en-us Fri, 31 Aug 2018 11:56:54 +0530 Fri, 31 Aug 2018 11:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32577 The amendment adds an Explanation to section 79 stating that the word "person" shall include "distinct persons" as referred to in sub section (4) or, as the case may be, sub section (5) of section 25, thereby aligning section 79's scope with the distinct person/grouping concept in section 25. Act-Rules F. Acts / Amendment Acts Fri, 31 Aug 2018 11:56:54 +0530 https://www.taxtmi.com/acts?id=32577