Tax Law Overhaul: Direct Tax Laws (Amendment) Act Eliminates Sections 212 and 213 from Income-tax Framework
The statutory provision involves the omission of sections 212 and 213 from the Income-tax Act, effective April 1, 1988. This amendment, part of the Direct Tax Laws (Amendment) Act, 1987, removes these specific sections from the existing tax legislation, potentially altering previous tax-related provisions or procedures.
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