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        F. Acts / Amendment Acts

        Section 19 - Amendment of Section 115

        Finance Act, 1976
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Tax rate adjustments revise specified statutory percentages under income-tax provisions effective April 1977. Amendment to Section 115 (effective 1 April 1977) substitutes lower statutory percentages: sub section (a)(1) to forty per cent, sub clause (a)(2) to fifty per cent, and sub clause (b) to forty per cent, enacted by the Finance Act, 1976.
                          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.

                                Tax rate adjustments revise specified statutory percentages under income-tax provisions effective April 1977.

                                Amendment to Section 115 (effective 1 April 1977) substitutes lower statutory percentages: sub section (a)(1) to forty per cent, sub clause (a)(2) to fifty per cent, and sub clause (b) to forty per cent, enacted by the Finance Act, 1976.


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