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        F. Acts / Amendment Acts

        Section 5 - Amendment of section 10A

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

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        Section 10A amendment postpones the statutory commencement date to 1st April 2012, deferring proviso applicability. Amendment replaces the fourth proviso to section 10A(1) of the Income-tax Act by substituting the previously specified date with 1st April, 2012, thereby deferring the proviso's commencement date and adjusting the temporal applicability of the proviso's benefits.
                        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.

                              Section 10A amendment postpones the statutory commencement date to 1st April 2012, deferring proviso applicability.

                              Amendment replaces the fourth proviso to section 10A(1) of the Income-tax Act by substituting the previously specified date with 1st April, 2012, thereby deferring the proviso's commencement date and adjusting the temporal applicability of the proviso's benefits.


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