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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 of Fourth Schedule extends the proviso's terminal date, altering the temporal scope of applicability from the stated fiscal reference.</h1> Amendment substitutes the date in the first proviso to rule 3(1) of Part A of the Fourth Schedule to the Income-tax Act, changing the 31st day of March, 2012 to the 31st day of March, 2013, with effect from the 1st day of April, 2012, thereby extending the temporal scope of that proviso.

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