Verification requirement replaces signing requirement in income-tax procedural provision, changing signature language across headings and clauses. The amendment substitutes verification for signing requirements: all instances of 'signed'/'signing' replaced by 'verified'/'verifying', phrases 'signed and verified' and 'sign and verify' replaced by 'verified' and 'verify', with substitutions applied to the marginal heading, clause (a) including sub-clause (iv), and the proviso, thereby standardising the provision's procedural language to a verification requirement effective from the Act's commencement date.
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.
Verification requirement replaces signing requirement in income-tax procedural provision, changing signature language across headings and clauses.
The amendment substitutes verification for signing requirements: all instances of "signed"/"signing" replaced by "verified"/"verifying", phrases "signed and verified" and "sign and verify" replaced by "verified" and "verify", with substitutions applied to the marginal heading, clause (a) including sub-clause (iv), and the proviso, thereby standardising the provision's procedural language to a verification requirement effective from the Act's commencement date.
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