Consequential tax amendments expand Income tax Act references to additional deduction and exemption provisions, altering schedules and cross references. Consequential amendments by the Finance Act, 1979 expand statutory cross references in the Income tax Act: the Eleventh Schedule's reference is broadened to include an additional deduction provision; a new clause is inserted into the income computation provision; deduction and exemption provisions are extended by inserting further deduction references; and the cooperative society deduction provision is amended to list the newly inserted deduction provision alongside existing ones, all effective from the stated fiscal commencement date.
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Provisions expressly mentioned in the judgment/order text.
Consequential tax amendments expand Income tax Act references to additional deduction and exemption provisions, altering schedules and cross references.
Consequential amendments by the Finance Act, 1979 expand statutory cross references in the Income tax Act: the Eleventh Schedule's reference is broadened to include an additional deduction provision; a new clause is inserted into the income computation provision; deduction and exemption provisions are extended by inserting further deduction references; and the cooperative society deduction provision is amended to list the newly inserted deduction provision alongside existing ones, all effective from the stated fiscal commencement date.
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