Section 3
Section 15c of the principal Act is amended—
of Income Tax (Amendment) Act 2024
Amendment ActIn forceProvision 3 of 9
Section 3
(a)
in subsection (1), by substituting for the word “person”
the words “company, limited liability partnership, trust body or co-operative society”; and
(b)
in subsection (5), in the definition of “defined value”, by substituting for the words “subsection (2)” the words
“subsection (4)”.
Amendment of section 65c