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        F. Acts / Amendment Acts

        Section 49 - Insertion of new section 115WM

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

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        Chapter XII-H inapplicability: provisions cease to apply to assessments for assessment years commencing on or after the specified year. The amendment inserts a provision stating that the provisions of Chapter XII-H shall not apply in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year, thereby removing the chapter's applicability from that assessment year onward.
                        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.

                              Chapter XII-H inapplicability: provisions cease to apply to assessments for assessment years commencing on or after the specified year.

                              The amendment inserts a provision stating that the provisions of Chapter XII-H shall not apply in respect of any assessment for the assessment year commencing on the 1st day of April, 2010 or any subsequent assessment year, thereby removing the chapter's applicability from that assessment year onward.


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