Clause 22
Amendment of section 23
of Income Tax (Amendment) Bill
BillNot in forceProvision 22 of 56
Clause 22
Section 23(3) of the principal Act is amended by deleting the words “or transferred to a claimant company under section 37C” and substituting the words “, transferred to a claimant company under section 37C or to a spouse under section 37D”.