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    <title>Amendment of section 112.</title>
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    <description>Omission of sub section (3) from Section 112 of the Income tax Act by the Finance Act, 2023 deletes that specific statutory provision from the statutory scheme governing Section 112, leaving other sub sections intact and requiring application of the revised statutory text.</description>
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      <title>Amendment of section 112.</title>
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      <description>Omission of sub section (3) from Section 112 of the Income tax Act by the Finance Act, 2023 deletes that specific statutory provision from the statutory scheme governing Section 112, leaving other sub sections intact and requiring application of the revised statutory text.</description>
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