Inclusion of foreign associations expanded: amendment broadens eligible overseas bodies under the income tax provision, effective from the specified fiscal date. The statute substitutes the phrase requiring a Central Government notification in the Official Gazette with the open description 'any other association or body established outside India', thereby broadening the class of foreign entities covered by the provision; this substitution operates with effect from the 1st day of April, 1984.
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.
Inclusion of foreign associations expanded: amendment broadens eligible overseas bodies under the income tax provision, effective from the specified fiscal date.
The statute substitutes the phrase requiring a Central Government notification in the Official Gazette with the open description "any other association or body established outside India", thereby broadening the class of foreign entities covered by the provision; this substitution operates with effect from the 1st day of April, 1984.
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