Reference year amendment in section 144C proviso updates the cited year to a later year. Amendment updates the proviso to section 144C of the Income tax Act by substituting the previously cited calendar year with a later calendar year in sub section (14C), confined to a textual replacement of the year reference without changing the remaining operative language or scope.
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.
Reference year amendment in section 144C proviso updates the cited year to a later year.
Amendment updates the proviso to section 144C of the Income tax Act by substituting the previously cited calendar year with a later calendar year in sub section (14C), confined to a textual replacement of the year reference without changing the remaining operative language or scope.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.