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        F. Acts / Amendment Acts

        Section 15 - Amendment of Section 223

        Finance Act, 1963

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        Removal of geographic limitation: subsection (2) of Section 223 omits 'in a district', treating the omission as retrospective. The amendment excises the phrase 'in a district' from subsection (2) of Section 223 of the Income-tax Act and provides that those words shall be and shall be deemed always to have been omitted, thereby removing the geographic qualifier and treating the omission as retrospective.
                          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.

                                Removal of geographic limitation: subsection (2) of Section 223 omits "in a district", treating the omission as retrospective.

                                The amendment excises the phrase "in a district" from subsection (2) of Section 223 of the Income-tax Act and provides that those words shall be and shall be deemed always to have been omitted, thereby removing the geographic qualifier and treating the omission as retrospective.


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