Omission of Fifth Schedule alters statutory structure of the Income tax Act by removing that schedule from the Act. The Finance Act, 1964 removes the Fifth Schedule from the Income tax Act, formally omitting that schedule so that provisions formerly contained in the Fifth Schedule are eliminated from the Act's statutory framework.
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Provisions expressly mentioned in the judgment/order text.
Omission of Fifth Schedule alters statutory structure of the Income tax Act by removing that schedule from the Act.
The Finance Act, 1964 removes the Fifth Schedule from the Income tax Act, formally omitting that schedule so that provisions formerly contained in the Fifth Schedule are eliminated from the Act's statutory framework.
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