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        Clause 48 - Insertion of new section 115WM

        Finance (No. 2) Bill, 2009
        Chapter III
        DIRECT TAXES

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        Cessation of Chapter XII-H applicability: the amendment removes Chapter XII-H from assessments from the 2010-11 assessment year onward. A new section 115WM inserts a statutory exclusion providing that nothing in Chapter XII-H shall apply to any assessment for the assessment year commencing 1 April 2010 or any subsequent assessment year, thereby removing Chapter XII-H's application to those assessments.
                          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.
                            Provisions expressly mentioned in the judgment/order text.

                                Cessation of Chapter XII-H applicability: the amendment removes Chapter XII-H from assessments from the 2010-11 assessment year onward.

                                A new section 115WM inserts a statutory exclusion providing that nothing in Chapter XII-H shall apply to any assessment for the assessment year commencing 1 April 2010 or any subsequent assessment year, thereby removing Chapter XII-H's application to those assessments.


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