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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 115UA narrows the cross-reference to sub-clause (a) of clause 23FC, clarifying scope.</h1> The amendment narrows the textual cross-reference in section 115UA(3) of the Income-tax Act by substituting the general reference to clause (23FC) with a specific reference to sub-clause (a) of clause (23FC), thereby limiting the applicable provision to that sub-clause; the change is effective from the commencement date provided by the Finance Act, 2016 for this amendment.

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