https://www.taxtmi.com/acts?id=50689 Amendment to section 164 of the Income-tax Act omits Explanation 2, removing prior explanatory qualification and consequential textual substitutions in the opening formulation and provisos, thereby streamlining the section's operative scope so that its application is governed by the remaining subsections without the excised explanatory material. en-us Mon, 14 Apr 2025 18:03:57 +0530 Thu, 24 Jul 2025 12:30:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50689 Amendment to section 164 of the Income-tax Act omits Explanation 2, removing prior explanatory qualification and consequential textual substitutions in the opening formulation and provisos, thereby streamlining the section's operative scope so that its application is governed by the remaining subsections without the excised explanatory material. Act-Rules F. Acts / Amendment Acts Mon, 14 Apr 2025 18:03:57 +0530 https://www.taxtmi.com/acts?id=50689