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          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.

          <h1>Amendment to section 44BB expands proviso to include section 44DA, changing applicability effective from April 2011.</h1> Amendment inserts a reference to section 44DA into the proviso to sub section (1) of section 44BB of the Income tax Act, effected by the Finance Act, 2010 and operative from 1 April 2011, by adding the words, figures and letters 'section 44DA or' after 'section 44D or' in the proviso, thereby expanding the proviso's statutory cross references and scope.

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