Commencement provision: tax amendment deemed to have earlier effect, changing income tax and finance legislation's operative date. The Taxation Laws (Amendment) Act, 2019 is given its short title and a commencement rule declaring that, save as otherwise provided, the Act is deemed to have come into force on an earlier specified date; the Act amends the Income-tax Act, 1961 and the Finance (No. 2) Act, 2019, thereby fixing the temporal operation of its amendments.
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.
Commencement provision: tax amendment deemed to have earlier effect, changing income tax and finance legislation's operative date.
The Taxation Laws (Amendment) Act, 2019 is given its short title and a commencement rule declaring that, save as otherwise provided, the Act is deemed to have come into force on an earlier specified date; the Act amends the Income-tax Act, 1961 and the Finance (No. 2) Act, 2019, thereby fixing the temporal operation of its amendments.
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