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Section 75 - Amendment of section 153. - Finance Act, 2023Extract ..... ubstituted. ; (II) in sub-section (1A), for the words nine months , the words twelve months shall be substituted; (III) in sub-section (3), (a) for the words, brackets and figures sub-sections (1) and (2) , the words, brackets, figures and letter sub-sections (1), (1A) and (2) shall be substituted; (b) for the words Principal Commissioner or Commissioner at both the places where they occur, the words Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as ..... x x x x x Extracts x x x x x Section 75 - Amendment of section 153. - Finance Act, 2023 x x x x x Extracts x x x x x ..... ), (2) and (3) at both the places where they occur, the words, brackets, figures and letters sub-sections (1), (1A), (2), (3) and (3A) shall be substituted; (VI) in sub-section (5), for the words the Principal Commissioner or Commissioner , the words the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, shall be substituted; (VII) in sub-section (6), (a) in the opening portion, for the words, brackets and figures sub-sections (1) an ..... x x x x x Extracts x x x x x Section 75 - Amendment of section 153. - Finance Act, 2023 x x x x x Extracts x x x x x
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