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        Bills

        SCHEDULE 05 - THE FIFTH SCHEDULE (See sections 106 and 107)

        Finance Bill, 2018
        Schedules Sch
        SCHEDULES

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        Repeal of prior finance enactments clarifies removal of specified sections and chapters from earlier finance Acts. The Fifth Schedule effects repeal of specified provisions in earlier Finance Acts by listing each prior enactment and identifying the precise extent of repeal-individual sections or entire chapters-thereby formally excising those named provisions to remove overlap or inconsistency in the tax statute book.
                          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.

                                Repeal of prior finance enactments clarifies removal of specified sections and chapters from earlier finance Acts.

                                The Fifth Schedule effects repeal of specified provisions in earlier Finance Acts by listing each prior enactment and identifying the precise extent of repeal-individual sections or entire chapters-thereby formally excising those named provisions to remove overlap or inconsistency in the tax statute book.


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