Part III
Amendments to the Expenditure-Tax Act, 1987 (35 of 1987)
1. In section 13, in sub-section (4), for the words "or any order of a High Court", the words "or any order of the National Tax Tribunal or of a High Court" shall be substituted.
2. In section 21, in sub-section (7), after the words "Appellate Tribunal,", the words "the National Tax Tribunal," shall be inserted.