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        F. Acts / Amendment Acts

        Section 29 - Amendment of Section 172

        Finance (No. 2) Act, 1967
        Chapter III
        AMENDMENTS IN THE INCOME-TAX ACT

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        Tax rate wording clarified: substitution of 'rate or rates in force' replaces prior phrasing altering application of tax rates. The amendment replaces the phrase 'rate or rates for the time being' in Section 172(4) of the Income tax Act with the phrase 'rate or rates in force', effecting a direct substitution of statutory wording describing applicable tax rates in that subsection.
                          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.

                                Tax rate wording clarified: substitution of 'rate or rates in force' replaces prior phrasing altering application of tax rates.

                                The amendment replaces the phrase "rate or rates for the time being" in Section 172(4) of the Income tax Act with the phrase "rate or rates in force", effecting a direct substitution of statutory wording describing applicable tax rates in that subsection.


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