Report No. 185
Section 109
In the 69th Report, in para 51.6, it was stated that this section does not call for any changes. We agree.
Section 110
In the 69th Report, there is some discussion of the related aspects and it has been finally stated in para 52.1 that this section does not require any change. We agree.
Section 111
The 69th Report stated in para 53.5 that section 111 does not call for any amendment. We agree.
Section 111A
We do not find that the presumption in section 111A need any amendment.