Clause 32
Amendment of section 37
of Income Tax (Amendment) Bill
BillNot in forceProvision 32 of 57
Clause 32
In the principal Act, in section 37 —
(a)
in subsection (3A)(a)(ii), replace “2023” with “2026”; and
(b)
in subsection (7), replace “and section 37N” with “and sections 37AA and 37N”.