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        F. Acts / Amendment Acts

        Section 44 - Amendment of Section 192

        Finance Act, 1965

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        Removal of super tax references streamlines Section 192 by consolidating terminology and deleting related provisions. Amendment to Section 192 removes references to super tax by omitting 'and super tax' and related phrases, deletes the second subsection and its cross reference, substitutes the phrase 'income tax and super tax' with 'tax', and eliminates the section's Explanation, thereby streamlining the section's terminology and excising provisions tied to super tax.
                          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 super tax references streamlines Section 192 by consolidating terminology and deleting related provisions.

                              Amendment to Section 192 removes references to super tax by omitting "and super tax" and related phrases, deletes the second subsection and its cross reference, substitutes the phrase "income tax and super tax" with "tax", and eliminates the section's Explanation, thereby streamlining the section's terminology and excising provisions tied to super tax.


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