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On 23/05/2013, you requested for the version in force on 23/05/2013 incorporating all amendments published on or before 23/05/2013. The closest version currently available is that of 31/12/2009.
Amendment of section 23
21.  Section 23(3) of the principal Act is amended by deleting the words “section 37E” and substituting the words “section 37E(1) or any of the 3 immediate preceding years of assessment under section 37E(1A), as the case may be”.