Amendment to Section 61 expands reference list to include an additional assessment provision, broadening procedural applicability. The amendment adds an additional cross reference to the list of assessment provisions in the provision governing applicability of assessment and recovery proceedings, thereby expanding the set of assessment-related provisions subject to those procedures; the amendment is notified to take effect from the first day of November, 2024.
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 to Section 61 expands reference list to include an additional assessment provision, broadening procedural applicability.
The amendment adds an additional cross reference to the list of assessment provisions in the provision governing applicability of assessment and recovery proceedings, thereby expanding the set of assessment-related provisions subject to those procedures; the amendment is notified to take effect from the first day of November, 2024.
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