Consequential amendments to income-tax law update cross-references and add exemption references affecting deductions and capital gains provisions. 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.
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.
Consequential amendments to income-tax law update cross-references and add exemption references affecting deductions and capital gains provisions.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
