https://www.taxtmi.com/acts?id=53813 Section 22 is amended in sub-section (2) by replacing the reference to "sub-section (1)(b)" with "sub-section (1)(b) and (c)". The amendment broadens the internal cross-reference so that sub-section (2) operates by reference to both clauses (b) and (c) of sub-section (1), rather than clause (b) alone. en-us Tue, 31 Mar 2026 15:23:12 +0530 Tue, 31 Mar 2026 15:23:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53813 Section 22 is amended in sub-section (2) by replacing the reference to "sub-section (1)(b)" with "sub-section (1)(b) and (c)". The amendment broadens the internal cross-reference so that sub-section (2) operates by reference to both clauses (b) and (c) of sub-section (1), rather than clause (b) alone. Act-Rules F. Acts / Amendment Acts Tue, 31 Mar 2026 15:23:12 +0530 https://www.taxtmi.com/acts?id=53813