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        F. Acts / Amendment Acts

        Section 59 - Amendment of section 115-O.

        Finance Act, 2020
        Chapter III
        DIRECT TAXES - Income-tax

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        Temporal limitation to section 115 O narrows its application by inserting a specified cutoff and commencement. The amendment inserts the words 'but on or before the 31st day of March, 2020' into sub section (1) of section 115-O immediately after 'on or after the 1st day of April, 2003', thereby confining the provision's operative timeframe; the change takes effect from the 1st day of April, 2021.
                        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.

                              Temporal limitation to section 115 O narrows its application by inserting a specified cutoff and commencement.

                              The amendment inserts the words "but on or before the 31st day of March, 2020" into sub section (1) of section 115-O immediately after "on or after the 1st day of April, 2003", thereby confining the provision's operative timeframe; the change takes effect from the 1st day of April, 2021.


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