https://www.taxtmi.com/acts?id=49943 The amendment adds a cross reference to section 269AB in the first proviso of section 269D(1), extending the proviso's reach to persons governed by that provision, and inserts an Explanation to section 269D(2) directing that the Explanation to section 269B(2) applies to section 269D(2) in the same manner, thereby harmonising interpretation and applicability between the linked subsections. en-us Fri, 28 Feb 2025 18:30:50 +0530 Fri, 28 Feb 2025 18:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49943 The amendment adds a cross reference to section 269AB in the first proviso of section 269D(1), extending the proviso's reach to persons governed by that provision, and inserts an Explanation to section 269D(2) directing that the Explanation to section 269B(2) applies to section 269D(2) in the same manner, thereby harmonising interpretation and applicability between the linked subsections. Act-Rules F. Acts / Amendment Acts Fri, 28 Feb 2025 18:30:50 +0530 https://www.taxtmi.com/acts?id=49943