Consequential amendments to Income-tax Act amend deduction, withholding and schedule references, altering related tax provisions. Consequential amendments to the Income-tax Act modify deduction and withholding references: section 80A deletes cross-references to sections 80K, 80S and 80TT; section 80VVA renumbers a clause, inserts section 32AB and omits another clause; section 197 omits specified withholding references and deletes sub-section (3); and the Eleventh Schedule is amended to add a reference to section 32AB.
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 Act amend deduction, withholding and schedule references, altering related tax provisions.
Consequential amendments to the Income-tax Act modify deduction and withholding references: section 80A deletes cross-references to sections 80K, 80S and 80TT; section 80VVA renumbers a clause, inserts section 32AB and omits another clause; section 197 omits specified withholding references and deletes sub-section (3); and the Eleventh Schedule is amended to add a reference to section 32AB.
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