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        F. Acts / Amendment Acts

        Section 35 - Amendment of section 79.

        Finance Act, 2023
        Chapter III
        DIRECT TAXES - Income-tax

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        Amendment of section 79: proviso wording changed to extend the referenced period from seven to ten years. Amendment of section 79 effects a textual substitution in the proviso to sub section (1) of the Income tax Act by replacing the word 'seven' with the word 'ten', so that the proviso's governing numeric term is now 'ten' in place of 'seven'.
                          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.

                                Amendment of section 79: proviso wording changed to extend the referenced period from seven to ten years.

                                Amendment of section 79 effects a textual substitution in the proviso to sub section (1) of the Income tax Act by replacing the word "seven" with the word "ten", so that the proviso's governing numeric term is now "ten" in place of "seven".


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