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        F. Acts / Amendment Acts

        Section 12 - Amendment of Section 75

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Statutory reference amendment in section 75 expands cross references to include section 74A, altering applicable statutory links. Amendment revises the cross referential scope of section 75(1) by substituting the reference '73 and 74' with '73, 74 and 74A', thereby incorporating section 74A into the statutory cross references affecting section 75(1).
                        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 reference amendment in section 75 expands cross references to include section 74A, altering applicable statutory links.

                              Amendment revises the cross referential scope of section 75(1) by substituting the reference "73 and 74" with "73, 74 and 74A", thereby incorporating section 74A into the statutory cross references affecting section 75(1).


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