Deemed continuation of omitted income-tax provisions preserves modified dividend and receipt wording for specified assessment years. The enactment deems omitted Income-tax provisions to have applied to specified assessment years subject to precise textual modifications: in section 85 'owner of the shares' replaces 'shareholder' for dividend-related references, and in section 85A and clause (iv) of sub section (1) of section 99 occurrences of the words 'received by it' are omitted.
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.
Deemed continuation of omitted income-tax provisions preserves modified dividend and receipt wording for specified assessment years.
The enactment deems omitted Income-tax provisions to have applied to specified assessment years subject to precise textual modifications: in section 85 "owner of the shares" replaces "shareholder" for dividend-related references, and in section 85A and clause (iv) of sub section (1) of section 99 occurrences of the words "received by it" are omitted.
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