https://www.taxtmi.com/acts?id=50820 Amendment to section 153 inserts, in sub section (3) clause (ii), an explicit reference to "an order of any court in a proceeding otherwise than by way of appeal or reference under this Act," and replaces the wording of Explanation 2 and Explanation 3 to refer to matters "referred to in clause (ii) of sub section (3)," aligning the explanations with the amended clause. en-us Wed, 16 Apr 2025 11:49:12 +0530 Wed, 16 Apr 2025 11:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50820 Amendment to section 153 inserts, in sub section (3) clause (ii), an explicit reference to "an order of any court in a proceeding otherwise than by way of appeal or reference under this Act," and replaces the wording of Explanation 2 and Explanation 3 to refer to matters "referred to in clause (ii) of sub section (3)," aligning the explanations with the amended clause. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 11:49:12 +0530 https://www.taxtmi.com/acts?id=50820