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        F. Acts / Amendment Acts

        Section 21 - Amendment of section 87.

        Finance Act, 2013
        Part I
        Income-tax

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        Income-tax amendment adds references to section 87A within section 87, altering subsections' cross-references effective April 1, 2014. The amendment substitutes references in section 87 so that subsection (1) refers to sections 87A and 88, and subsection (2) refers to section 87A or section 88, effective 1 April 2014; the change is confined to those reference substitutions.
                          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.

                                Income-tax amendment adds references to section 87A within section 87, altering subsections' cross-references effective April 1, 2014.

                                The amendment substitutes references in section 87 so that subsection (1) refers to sections 87A and 88, and subsection (2) refers to section 87A or section 88, effective 1 April 2014; the change is confined to those reference substitutions.


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