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        F. Acts / Amendment Acts

        Section 20 - Amendment of Section 276

        Finance Act, 1968
        Chapter III
        INCOME-TAX

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        Statutory amendment: deletion of a Chapter XVII B cross reference in clause (d) alters the clause's express wording. Amendment removes an express cross-reference within clause (d) of Section 276 of the Income tax Act by deleting the words 'by the provisions of Chapter XVII-B or', effecting a textual revision that excises the explicit mention of Chapter XVII B from clause (d) without adding new substantive provisions.
                        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.

                              Statutory amendment: deletion of a Chapter XVII B cross reference in clause (d) alters the clause's express wording.

                              Amendment removes an express cross-reference within clause (d) of Section 276 of the Income tax Act by deleting the words "by the provisions of Chapter XVII-B or", effecting a textual revision that excises the explicit mention of Chapter XVII B from clause (d) without adding new substantive provisions.


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