Omission of section 80TT removes a previously available income tax deduction and withdraws eligibility under the amended law. The Finance Act, 1986 removes section 80TT of the Income-tax Act, eliminating the specific deduction previously available under that provision and withdrawing taxpayer eligibility; the omission is made operative from the commencement date specified in the amending enactment.
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.
Omission of section 80TT removes a previously available income tax deduction and withdraws eligibility under the amended law.
The Finance Act, 1986 removes section 80TT of the Income-tax Act, eliminating the specific deduction previously available under that provision and withdrawing taxpayer eligibility; the omission is made operative from the commencement date specified in the amending enactment.
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