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    <title>Omission of section 167A</title>
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    <description>Section 27 of the Direct Tax Laws (Amendment) Act, 1989 expressly omits section 167A of the Income-tax Act as it stood immediately before its substitution by section 66 of the Direct Tax Laws (Amendment) Act, 1987, thereby removing the prior text of section 167A from the statute.</description>
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    <pubDate>Wed, 16 Apr 2025 16:35:02 +0530</pubDate>
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      <title>Omission of section 167A</title>
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      <description>Section 27 of the Direct Tax Laws (Amendment) Act, 1989 expressly omits section 167A of the Income-tax Act as it stood immediately before its substitution by section 66 of the Direct Tax Laws (Amendment) Act, 1987, thereby removing the prior text of section 167A from the statute.</description>
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