Omission of section 144B: amendment removes that provision from the Income-tax Act, changing statutory tax framework. The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 144B from the Income-tax Act, 1961, thereby deleting the provision and its operative ... Summary
Omission of section 144B: amendment removes that provision from the Income-tax Act, changing statutory tax framework.
The Direct Tax Laws (Amendment) Act, 1987 expressly omits section 144B from the Income-tax Act, 1961, thereby deleting the provision and its operative content without detailing consequential or transitional measures.
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