Section 23(2) in The Taxation Laws (Amendment) Act, 2003
(2)Notwithstanding such repeal, anything done or any action taken under the Income- tax Act, 1961 (43 of 1961 ), the Wealth- tax Act, 1957 (27 of 1957 ) and the Expenditure- tax Act, 1987 (35 of 1987 ), as amended by the said Ordinance shall be deemed to have been done or taken under the corresponding provisions of those Acts, as amended by this Act. T. K. VISWANATHAN, Secy. to the Govt. of India.
