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        F. Acts / Amendment Acts

        Section 21 - Amendment of Section 218

        Finance Act, 1969
        Chapter III
        INCOME-TAX

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        Amendment to Section 218 expands the subsection cross-reference to include sub-section (3A) under the Income-tax Act. Amendment expands the cross-reference in Section 218(2) of the Income-tax Act by inserting 'or sub-section (3A)' immediately after the existing reference to 'sub-section (3)', thereby bringing sub-section (3A) within the scope of provisions applied by reference to sub-section (2).
                          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.

                                Amendment to Section 218 expands the subsection cross-reference to include sub-section (3A) under the Income-tax Act.

                                Amendment expands the cross-reference in Section 218(2) of the Income-tax Act by inserting "or sub-section (3A)" immediately after the existing reference to "sub-section (3)", thereby bringing sub-section (3A) within the scope of provisions applied by reference to sub-section (2).


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