Amendment to Section 143 expands the Explanation to reference additional assessment provisions, effective from June 1994. The Explanation to section 143 of the Income-tax Act is amended by substituting the reference to section 264 with references to sections 246 and 264, the ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Amendment to Section 143 expands the Explanation to reference additional assessment provisions, effective from June 1994.
The Explanation to section 143 of the Income-tax Act is amended by substituting the reference to section 264 with references to sections 246 and 264, the substitution being effective from 1 June 1994; this change broadens the Explanation's cross-references without altering the main provision of section 143.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.