Amendment to direct tax laws updates Income tax, Wealth tax and Gift tax provisions and fixes commencement date. The Direct Tax Laws (Amendment) Act, 1989 amends the Income-tax Act, 1961; the Wealth-tax Act, 1957; the Gift-tax Act, 1958; and the Direct Tax Laws ... 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 direct tax laws updates Income tax, Wealth tax and Gift tax provisions and fixes commencement date.
The Direct Tax Laws (Amendment) Act, 1989 amends the Income-tax Act, 1961; the Wealth-tax Act, 1957; the Gift-tax Act, 1958; and the Direct Tax Laws (Amendment) Act, 1987, and is cited as the Direct Tax Laws (Amendment) Act, 1989. Except as otherwise provided, sections 2 to 31 and 33 to 95 shall come into force on the specified commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.