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”.