https://www.taxtmi.com/acts?id=51288 The amendment removes the phrase "or, as the case may be, under section 11," from section 12 of the principal Act, constituting a direct deletion of a cross reference within the statutory text and altering section 12's literal wording without introducing new provisions. en-us Wed, 14 May 2025 16:07:49 +0530 Wed, 14 May 2025 16:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51288 The amendment removes the phrase "or, as the case may be, under section 11," from section 12 of the principal Act, constituting a direct deletion of a cross reference within the statutory text and altering section 12's literal wording without introducing new provisions. Act-Rules F. Acts / Amendment Acts Wed, 14 May 2025 16:07:49 +0530 https://www.taxtmi.com/acts?id=51288