Clause 37
Amendment of section 43W
of Income Tax (Amendment) Bill
BillNot in forceProvision 37 of 64
Clause 37
Section 43W(4A) of the principal Act is amended —
(a)
by inserting, immediately after the words “the Minister” wherever they appear, the words “or authorised body”; and
(b)
by deleting the words “as he thinks fit” and substituting the words “as the Minister or authorised body thinks fit”.