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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>Notice of demand provision removed for annuity deposits, altering procedural framework under Income-tax Rules regime.</h1> Rule 48A concerning Notice of demand under Part XA (Annuity Deposits) of the Income-tax Rules, 1962 was omitted by the Income-tax (Fifth Amendment) Rules, 1989 with effect from 18-5-1989, thereby removing the procedural provision for issuance of notices of demand in respect of annuity deposits.

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