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        F. Acts / Amendment Acts

        Section 38 - Amendment of section 246

        Finance Act, 1964

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        Amendment to section 246 expands clause (o) to include sections 140A, 221, 273 and 280R in its scope. The amendment substitutes specified sub clauses in clause (o) of section 246, replacing sub clause (i) so it lists section 140A or section 221, and replacing sub clause (v) so it lists section 273 or section 280R, thereby expanding the statutory provisions expressly referenced in that clause.
                          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 246 expands clause (o) to include sections 140A, 221, 273 and 280R in its scope.

                                The amendment substitutes specified sub clauses in clause (o) of section 246, replacing sub clause (i) so it lists section 140A or section 221, and replacing sub clause (v) so it lists section 273 or section 280R, thereby expanding the statutory provisions expressly referenced in that clause.


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