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🚀 New: Section-Wise Filter ✕

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          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.

          <h1>Assessment-year definition amended: wording substituted to limit specified assessment years, with substituted wording effective from the April commencement.</h1> Amendment revises section 33AB(5) by substituting prior phrasing that identified an initial assessment year and the four subsequent assessment years with wording specifying assessment years commencing on 1 April 1986 and 1 April 1987, the substitution being operative with effect from 1 April 1988.

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