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        F. Acts / Amendment Acts

        Section 14 - Amendment of Section 55

        Finance (No. 2) Act, 1977
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Reference date for income-tax valuation adjusted, changing which prior acquisitions are treated for tax purposes. The amendment substitutes every occurrence of the figures, letters and words '1st day of January, 1954' in Section 55 of the Income-tax Act with '1st day of January, 1964', with the substitution taking effect from the 1st day of April, 1978.
                        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.

                              Reference date for income-tax valuation adjusted, changing which prior acquisitions are treated for tax purposes.

                              The amendment substitutes every occurrence of the figures, letters and words "1st day of January, 1954" in Section 55 of the Income-tax Act with "1st day of January, 1964", with the substitution taking effect from the 1st day of April, 1978.


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