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          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.

          <h1>Consequential amendments to income-tax law update cross-references and add exemption references affecting deductions and capital gains provisions.</h1> Consequential amendments substitute and insert textual cross-references in the Income-tax Act to align explanatory clauses and expand referenced deduction provisions; they add a newly referenced deduction provision across multiple sections governing deductions and allowances and amend a schedule cross-reference, with those insertions and substitutions given effect from the first day of the fiscal year commencing April.

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