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        Income Tax

        Rule 21B - Relief when interest on securities is received in arrears [Omitted]

        Income-tax Rules, 1962
        Chapter IV
        TAX EXEMPTIONS AND RELIEFS

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        Relief for interest on securities received in arrears removed by amendment, withdrawing the specific Income-tax Rules provision. Relief for deferred interest payments on securities was formerly provided by Rule 21B of the Income-tax Rules, 1962; that rule prescribed the relief mechanism for interest received in arrears and has been omitted by amendment, thereby removing the specific relief provision from the statutory scheme.
                          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.

                              Relief for interest on securities received in arrears removed by amendment, withdrawing the specific Income-tax Rules provision.

                              Relief for deferred interest payments on securities was formerly provided by Rule 21B of the Income-tax Rules, 1962; that rule prescribed the relief mechanism for interest received in arrears and has been omitted by amendment, thereby removing the specific relief provision from the statutory scheme.


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