Effective date of tax amendments: income tax changes directed in the Third Schedule take effect from 1 April 1968. The Finance (No. 2) Act, 1967 directs that the amendments listed in the Third Schedule shall be made in the Income-tax Act with effect from 1 April 1968, establishing the commencement date for those amended provisions.
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Provisions expressly mentioned in the judgment/order text.
Effective date of tax amendments: income tax changes directed in the Third Schedule take effect from 1 April 1968.
The Finance (No. 2) Act, 1967 directs that the amendments listed in the Third Schedule shall be made in the Income-tax Act with effect from 1 April 1968, establishing the commencement date for those amended provisions.
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