https://www.taxtmi.com/acts?id=50818 The amendment substitutes the phrase referencing only clause (12) in clause (3)(ii) of the income tax provision with wording referencing both clause (12) and clause (13A), thereby extending the sub clause's coverage to include matters falling under clause (13A) through a direct textual substitution. en-us Wed, 16 Apr 2025 11:48:37 +0530 Wed, 16 Apr 2025 11:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50818 The amendment substitutes the phrase referencing only clause (12) in clause (3)(ii) of the income tax provision with wording referencing both clause (12) and clause (13A), thereby extending the sub clause's coverage to include matters falling under clause (13A) through a direct textual substitution. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 11:48:37 +0530 https://www.taxtmi.com/acts?id=50818