Amendment to Section 208 prescribes a fixed monetary threshold for unspecified cases, replacing clause (c) effective September. Amendment substitutes clause (c) of sub section (2) of Section 208 of the Income tax Act to prescribe a fixed monetary limit applicable 'in any other case,' with the new clause taking effect from 1 September 1977.
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Provisions expressly mentioned in the judgment/order text.
Amendment to Section 208 prescribes a fixed monetary threshold for unspecified cases, replacing clause (c) effective September.
Amendment substitutes clause (c) of sub section (2) of Section 208 of the Income tax Act to prescribe a fixed monetary limit applicable "in any other case," with the new clause taking effect from 1 September 1977.
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