Clause 21
Amendment of section 23
of Income Tax (Amendment) Bill
BillNot in forceProvision 21 of 41
Clause 21
Section 23(3) of the principal Act is amended by deleting the words “section 37E” and substituting the words “section 37E(1) or any of the 3 immediate preceding years of assessment under section 37E(1A), as the case may be”.