Tax provision scope change substitutes targeted cross references, altering which Chapter provisions apply effective from April 2017. The amendment substitutes the cross-reference 'provisions of section 111A and section 112' with 'other provisions of this Chapter' in the special tax regime provision, and declares that substitution to be effective from the 1st day of April, 2017, thereby changing which Chapter provisions apply to that regime.
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Provisions expressly mentioned in the judgment/order text.
Tax provision scope change substitutes targeted cross references, altering which Chapter provisions apply effective from April 2017.
The amendment substitutes the cross-reference "provisions of section 111A and section 112" with "other provisions of this Chapter" in the special tax regime provision, and declares that substitution to be effective from the 1st day of April, 2017, thereby changing which Chapter provisions apply to that regime.
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