Clause 42
Amendment of section 45I
of Income Tax (Amendment) Bill
BillNot in forceProvision 42 of 64
Clause 42
Section 45I of the principal Act is amended by deleting the words “31st March 2021” in subsections (1)(a) and (3)(i), (ii), (iii)(A) and (iv) and substituting in each case the words “31 December 2026”.