Clause 34
Amendment of section 36A
of Income Tax (Amendment) Bill
BillNot in forceProvision 34 of 68
Clause 34
Section 36A(10) of the principal Act is amended by inserting, immediately after the words “section 37E(1)” in paragraph (a) of the definition of “carry-back deductions”, the words “or any of the 3 immediate preceding years of assessment under section 37E(1A)”.