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[Cites 0, Cited by 0] [Section 53] [Entire Act]

Union of India - Subsection

Section 53(ii) in Finance Act, 2013

(ii)in clause (b),-
(I)sub-clause (iiia) shall be omitted;
(II)in sub-clause (iii), for the word "or" occurring at the end, the word "and" shall be substituted;
(III)in sub-clause (iii), for the word "and" occurring at the end, the word "or" shall be substituted with effect from the 1st day of April, 2015;
(IV)after sub-clause (iii), the following sub-clause shall be inserted with effect from the 1st day of April, 2015, namely:-