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        F. Acts / Amendment Acts

        Section 15 - Amendment of Section 80A

        Finance Act, 1978
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Amendment to Section 80A removes subsection (4), eliminating that provision's effect from the statutory commencement. The Finance Act, 1978 expressly omits sub-section (4) of Section 80A of the Income-tax Act, directing that sub-section (4) shall be omitted with effect from the commencement date, thereby changing the statutory text and operative content of Section 80A.
                          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.

                                Amendment to Section 80A removes subsection (4), eliminating that provision's effect from the statutory commencement.

                                The Finance Act, 1978 expressly omits sub-section (4) of Section 80A of the Income-tax Act, directing that sub-section (4) shall be omitted with effect from the commencement date, thereby changing the statutory text and operative content of Section 80A.


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