Clause 27
Amendment of section 63
of Income Tax (Amendment) Bill
BillNot in forceProvision 27 of 37
Clause 27
In the principal Act, in section 63, after subsection (1A), insert —“(1B) Subsection (1A) does not apply for a year of assessment between the years of assessment 2026 and 2030 (both years inclusive).”.