Clause 31
Amendment of section 37C
of Income Tax (Amendment) Bill
BillNot in forceProvision 31 of 52
Clause 31
Section 37C(14) of the principal Act is amended by deleting the words “section 37(2)(b), (c), (d) or (2C)” in paragraph (c) and substituting the words “section 37(2)(b), (c), (d) or (f) or (2C)”.