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        F. Acts / Amendment Acts

        Section 6 - Amendment of Section 13

        Finance (No. 2) Act, 1971
        Chapter III
        INCOME-TAX

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        Terminology change in income tax provision: substitution of 'funds of the trust or the institution' clarifies statutory wording. Amendment substitutes the phrase 'funds of the trust or the institution' for the prior wording 'moneys of the trust or the institution' in the relevant income tax provision, effected by the Finance (No. 2) Act, 1971 as a textual revision of the statute.
                        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.

                              Terminology change in income tax provision: substitution of "funds of the trust or the institution" clarifies statutory wording.

                              Amendment substitutes the phrase "funds of the trust or the institution" for the prior wording "moneys of the trust or the institution" in the relevant income tax provision, effected by the Finance (No. 2) Act, 1971 as a textual revision of the statute.


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