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        F. Acts / Amendment Acts

        Section 2 - Definitions

        The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
        Chapter I
        PRELIMINARY

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        Specified Act definition clarifies listed Acts and cross-references other statutes for undefined terms under the amendment. The Act defines 'notification' as publication in the Official Gazette and identifies 'specified Act' by listing eight named enactments; it further provides that terms not defined in this Act but defined in the listed specified Acts or in the Central Excise Act, Customs Act, Customs Tariff Act or Finance Act, 1994, shall have the same meanings as in those respective Acts, subject to contextual requirements.
                          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.

                              Specified Act definition clarifies listed Acts and cross-references other statutes for undefined terms under the amendment.

                              The Act defines "notification" as publication in the Official Gazette and identifies "specified Act" by listing eight named enactments; it further provides that terms not defined in this Act but defined in the listed specified Acts or in the Central Excise Act, Customs Act, Customs Tariff Act or Finance Act, 1994, shall have the same meanings as in those respective Acts, subject to contextual requirements.


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