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        Section 3 - Amendment of Section 2

        Finance Act, 1970
        Chapter III
        INCOME-TAX

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        Agricultural land definition narrowed, altering municipal exclusions and clarifying advance tax computation and Commissioner definition. Amendments narrow the definition of agricultural land by excluding land within specified municipal or notified radial limits as set by Central Government; redefine Commissioner to include persons appointed as Additional Commissioners; and clarify that advance tax computation follows Finance Act rates except where a special-rate provision applies, in which case the special rate or Finance Act rates govern, as applicable.
                          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.

                              Agricultural land definition narrowed, altering municipal exclusions and clarifying advance tax computation and Commissioner definition.

                              Amendments narrow the definition of agricultural land by excluding land within specified municipal or notified radial limits as set by Central Government; redefine Commissioner to include persons appointed as Additional Commissioners; and clarify that advance tax computation follows Finance Act rates except where a special-rate provision applies, in which case the special rate or Finance Act rates govern, as applicable.


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