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        F. Acts / Amendment Acts

        Section 49 - Amendment of Chapter XII-BA.

        Finance Act, 2012
        Part 1
        Income Tax

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        Scope of Chapter XII-BA expanded to cover persons other than a company, altering the chapter heading and applicability. Amendment revises the heading of Chapter XII-BA of the Income-tax Act by replacing 'LIMITED LIABILITY PARTNERSHIPS' with 'PERSONS OTHER THAN A COMPANY', effective 1 April 2013, broadening the chapter's descriptive scope to include a wider category of entities.
                          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.

                                Scope of Chapter XII-BA expanded to cover persons other than a company, altering the chapter heading and applicability.

                                Amendment revises the heading of Chapter XII-BA of the Income-tax Act by replacing "LIMITED LIABILITY PARTNERSHIPS" with "PERSONS OTHER THAN A COMPANY", effective 1 April 2013, broadening the chapter's descriptive scope to include a wider category of entities.


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