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        F. Acts / Amendment Acts

        Section 23 - Amendment of Section 86

        Finance Act, 1965

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        Amendment to Income Tax provision removes specified clauses from Section 86 under Finance Act, altering statutory text. The Finance Act, 1965 amends the Income-tax Act by providing that Section 86 will no longer contain clauses (i) and (ii); those subclauses are expressly omitted from the statutory text, effecting a direct removal of the specified provisions without replacement.
                        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 Income Tax provision removes specified clauses from Section 86 under Finance Act, altering statutory text.

                              The Finance Act, 1965 amends the Income-tax Act by providing that Section 86 will no longer contain clauses (i) and (ii); those subclauses are expressly omitted from the statutory text, effecting a direct removal of the specified provisions without replacement.


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