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        F. Acts / Amendment Acts

        Section 34 - Amendment of Section 208

        Finance Act, 1972
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Exclusion of specified income: amendment expands income-tax exclusion to cover an additional defined class of income beyond capital gains. The amendment replaces the phrase excluding only capital gains with wording that excludes both capital gains and the income referred to in a specified definitional sub-clause, thereby removing that defined income from the taxable base used in the relevant income-tax computation.
                          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.

                                Exclusion of specified income: amendment expands income-tax exclusion to cover an additional defined class of income beyond capital gains.

                                The amendment replaces the phrase excluding only capital gains with wording that excludes both capital gains and the income referred to in a specified definitional sub-clause, thereby removing that defined income from the taxable base used in the relevant income-tax computation.


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