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        F. Acts / Amendment Acts

        Section 8 - Amendment of section 33AB

        Finance Act, 1987
        Chapter III
        DIRECT TAXES
        INCOME-TAX

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        Assessment-year definition amended: wording substituted to limit specified assessment years, with substituted wording effective from the April commencement. 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.
                        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.

                              Assessment-year definition amended: wording substituted to limit specified assessment years, with substituted wording effective from the April commencement.

                              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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